ITO, WARD- 2(1), NOIDA vs. DELIGENT REAL ESTATES PVT. LTD., NOIDA

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ITA 3502/DEL/2018Status: DisposedITAT Delhi07 April 2021AY 2011-122 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 noted that the assessee had received Form No. 3 under the Vivad Se Vishwas Act. Consequently, the appeal pending before the Tribunal is deemed to have been withdrawn as per Section 4(2) of the Act.

What were the facts?

The Revenue filed an appeal against an order of the CIT(A) for AY 2011-12. The assessee had opted to settle the tax arrears under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether an appeal pending before the ITAT is deemed withdrawn upon the assessee opting for settlement under the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 4(2)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: ‘B’ NEW DELHI

Before: SHRI O.P. KANT & SHRI K.N. CHARY

For Appellant: Ms. Nidhi Srivastava, CIT(DR)
Hearing: 07.04.2021Pronounced: 07.04.2021

ORDER PER O.P. KANT, AM:

This appeal by the Revenue is directed against order dated 15.09.2017 passed by learned Commissioner of Income Tax (Appeals)-I, Noida, for assessment year 2011-12. 2. The learned counsel for the assessee, at the outset, requested for withdrawal of the appeal as the assessee has opted to settle the dispute relating to the tax arrears for the assessment years under consideration, under the “Vivad Se Vishwas Scheme, 2020”. Form no. 3 has also been received by the assessee, which is placed on record. He, therefore, seeks permission to treat the appeal as deemed to be withdrawn under the provisions of Direct Tax Vivad Se Vishwas Act, 2020.

3.

We have heard learned Representative of both the parties through Video Conferencing and have perused Form No. 3 issued by Income-tax Department with reference to present appeal. For ready reference, Section 4(2) of the Direct Tax Vivad Se Vishwas Act (supra) reads as under: “4. (1) ………………………. (2) Upon the filing the declaration, any appeal pending before the Income-tax Appellate Tribunal or Commissioner (Appeals), in respect of the disputed income or disputed interest or disputed penalty or disputed fee and tax arrear shall be deemed to have been withdrawn from the date on which certificate under sub-section (1) of section 5 is issued by the designated authority.”

4.

In view of the above, as the Form No. 3 has been issued in the case of the assessee, the appeal of the Revenue is deemed to be withdrawn. Hence, the appeal of Revenue is dismissed as withdrawn. Order pronounced in the open court.

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