M/S ROCKWELL AUTOMATION INDIA PVT. LTD.,NEW DELHI vs. ACIT, NEW DELHI

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ITA 1082/DEL/2017Status: DisposedITAT Delhi23 December 2020AY 2008-094 pages

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

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal rejected the adjournment application and consigned the appeals to records, treating them as dismissed. However, this dismissal is subject to the condition that if the dispute is not resolved under the scheme, the assessee can seek reinstitution of the appeals.

What were the facts?

The assessee sought an adjournment to settle tax arrears under the Vivad Se Vishwas Scheme, 2020. The assessee had filed necessary forms with the tax department for this purpose.

What were the issues?

Whether an adjournment should be granted for settlement under the Vivad Se Vishwas Scheme. The primary issue is the procedural outcome of opting for the settlement scheme.

Which sections of the Income-tax Act were involved?

Section 254,Section 143(3),Section 92CA(4),Section 144C

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “I-2”: NEW DELHI

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

For Appellant: Shri Anubhav Rastogi, Advocate
For Respondent: Shri Anupam Kant, CIT(DR)
Hearing: 23/12/2020

years 2008-09 and 2009-10 respectively. For the sake of convenience both these appeals were heard together and are being disposed of by this common order.

2.

The Ld. Counsel for the assessee, at the time of hearing filed an application seeking adjournment of the case on the ground that 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 and has filed necessary Form 1 & 2 with the Tax department.

3.

Considering the aforesaid situation, the adjournment application is rejected and the captioned appeals 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 appellant shall be at liberty to approach the Tribunal for reinstitution of the appeals and the Tribunal shall consider such application appropriately as per law. The Revenue has no objection with regard to the aforesaid caveat.

5.

In view of the aforesaid, the appeals of the assessee are consigned to record and for statistical purposes are treated as dismissed.

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