M/S. RADHEY METAALLOYS INDIA PVT. LTD.,MUZAFFARNAGAR vs. ACIT, MUZAFFARNAGAR

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ITA 3143/DEL/2017Status: DisposedITAT Delhi23 December 2020AY 2012-132 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 acknowledged that the assessee had filed the necessary declaration under the Vivad se Vishwas Act. Consequently, the appeal was consigned to the records.

What were the facts?

The assessee filed an appeal against an order for Assessment Year 2012-13. The assessee subsequently opted to settle the tax arrears under The Direct Tax Vivad se Vishwas Act, 2020.

What were the issues?

The primary issue was the assessee's eligibility and decision to settle the tax dispute under the Vivad se Vishwas Act, leading to the withdrawal of the appeal.

Which sections of the Income-tax Act were involved?

Section 4

AI-generated summary — verify with the full judgment below

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

Hearing: 23.12.2020Pronounced: 23.12.2020

ORDER

PER SUDHANSHU SRIVASTAVA, JM:

1.

This appeal is preferred by the assessee against order dated 02.03.2017 passed by the Learned Commissioner of Income Tax (Appeals), Muzaffarnagar {CIT(A)} for Assessment Year 2012-13.

2.0 The Ld. Authorized Representative (AR) submits that the assessee has opted to settle the dispute relating to the tax arrears for the assessment year under consideration under The Direct Tax

M/s Radhey Metaalloys India Pvt. Ltd. vs. ACIT Vivad se Vishwas Act, 2020. It has been stated that the necessary declaration in accordance with Section 4 of The Direct Tax Vivad se Vishwas Act, 2020 has been filed by the assessee. The Ld. AR has prayed for withdrawal of the appeal.

3.0 Considering the aforesaid situation, the captioned appeal is consigned to the records and treated as dismissed.

4.0 In view of the aforesaid, the appeal is consigned to the records and, for statistical purposes, is treated as dismissed.

Above decision was announced on conclusion of Virtual Hearing on 23 December, 2020.

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