DCIT, NEW DELHI vs. M/S. J.D.S.U. INDIA PVT. LTD, NEW DELHI

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ITA 4088/DEL/2009Status: DisposedITAT Delhi04 January 2021AY 2004-054 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal decided to consign the appeals to records and treat them as dismissed, subject to the condition that if the dispute is not resolved under the Vivad Se Vishwas Scheme, the parties can seek reinstitution of the appeals.

What were the facts?

The assessee and revenue filed cross-appeals before the ITAT for assessment years 2003-04 and 2004-05. The assessee sought an adjournment as they had opted for the Vivad Se Vishwas Scheme, 2020.

What were the issues?

The primary issue was the pendency of appeals before the ITAT when the assessee had opted for the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “I-1”: NEW DELHI

Before: SHRI R.K. PANDA & SHRI KULDIP SINGH

For Appellant: Shri Rishabh Malhotra, AR
For Respondent: Shri M. Barnwal, Sr. DR
Hearing: 04/01/2021

ITA No. 3667/Del/2009 filed by the assessee and Revenue are cross appeals and are directed against the order dated 29th June, 2009 passed by the Ld. CIT (A) XX, New Delhi relating to asstt. year 2004-05. CO No. 51/Del/2010 filed by the Revenue is directed against the order relating to asstt. year 2004-05 and filed by the assessee is directed against the order dated 30th November, 2007 passed by the Ld. CIT(A)-IV, New Delhi for asstt. year 2003- 04.

2.

Ld. Counsel for the assessee at the outset filed an application seeking adjournment of the appeals on the ground that assessee has opted for Vivad Se Vishwas Scheme, 2020 and has also filed the declaration in Form 1 and 2. However the Form 3 has not yet been issued to the company till date. He accordingly requested that the appeals filed by the assessee and revenue may kindly be adjourned.

3.

Since the assessee has opted for Vivad se Vishwas Scheme 2020, therefore, considering the aforesaid situation, the captioned appeals and the CO are consigned to records and treated as dismissed.

4.

However, the aforesaid is subject to a caveat that in case the dispute relating tax arrears for the captioned assessment year is not ultimately resolved in terms of the aforesaid scheme, the appellants (i.e. the assessee as well as the Revenue) shall be at liberty to approach the Tribunal for reinstitution of the appeal and the Tribunal shall consider such application appropriately as per law. The Revenue has no objection with regard to the aforesaid caveat. 3

4. In view of the aforesaid, the appeal and the CO are consigned to record and for statistical purposes are treated as dismissed.

Order pronounced in the open court at time of hearing itself i.e. on 4th January, 2021.

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