DCIT, CIRCLE-18(1), NEW DELHI vs. NDTV LIFESTYLE LTD., NEW DELHI

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ITA 5575/DEL/2017Status: DisposedITAT Delhi23 December 2020AY 2010-112 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The Tribunal rejected the adjournment request and treated the appeal as withdrawn and dismissed, as the assessee was in the process of filing forms under the Vivad se Vishwas Scheme. Liberty was granted to file a miscellaneous application for recall if Form No. 3 was not granted.

What were the facts?

The assessee sought an adjournment to resolve the dispute under the Direct Tax Vivad se Vishwas Scheme, 2020. The Revenue argued that if the assessee is proceeding with the scheme, the appeal should be treated as withdrawn.

What were the issues?

Whether the appeal should be adjourned or dismissed when the assessee is opting for settlement under the Vivad se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “E”: NEW DELHI

Before: SHRI H.S.SIDHU & SHRI PRASHANT MAHARISHI

For Appellant: Shri Atul Ninawat, CA;
For Respondent: Ms. Aman Preet, Sr. DR
Hearing: 23/12/2020Pronounced: 23/12/2020

O R D E R PER PRASHANT MAHARISHI, A. M.

1.

This appeal is filed by the ld. Assessing Officer against the order of the ld. CIT (Appeals)-38, New Delhi, dated 4.05.2017, for Assessment Year 2010-11.

2.

At the time of hearing the ld. AR of the assessee submitted a letter dated 22nd December, 2020 stating that assessee is keen to resolve its dispute in the present appeal under Direct Tax Vivad se Vishwas Scheme, 2020 and currently is in the process of filing of the relevant forms. Hence, the ld. AR sought adjournment. 3. The ld. Departmental Representative submitted that when assessee is proceeding for settlement of the dispute under Vivad se Vishwas Scheme, the appeal of the assessee should be treated as withdrawn and dismissed. 4. We have carefully considered the rival contentions. As the assessee is in process of filing of forms under Vivad se Vishwas Scheme, 2020 there is no purpose in adjourning the appeal. Hence, the adjournment request of the ld. AR is rejected. As the assessee is in the process of filing respective forms Page | 1 under Direct Tax Vivad se Vishwas Scheme, 2020 the appeal of the assessee is treated as withdrawn and hence dismissed. However, the assessee is granted liberty to file a Miscellaneous application for recall of this order in case assessee is not granted Form No. 3 under that Scheme for settlement of dispute. 5. Accordingly, appeal of the assessee is treated as withdrawn, hence dismissed.

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