AT & T COMMUNICATION SERVICES INDIA PVT. LTD.,GURGAON vs. DCIT, CIRCLE- 3(2), NEW DELHI

PDF · subscribers
ITA 3235/DEL/2018Status: FixedITAT Delhi23 December 2020AY 2012-133 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 appeal to records, treating it as dismissed. However, the dismissal is subject to the condition that if the dispute is not resolved under the scheme, the assessee can seek reinstitution of the appeal.

What were the facts?

The assessee filed an appeal before the ITAT challenging an order related to assessment years 2012-13. During the hearing, the assessee sought an adjournment to settle the tax arrears under the "Vivad se Vishwas Scheme, 2020".

What were the issues?

Whether an appeal should be adjourned or dismissed when the assessee opts for a tax settlement scheme. The procedural aspect of handling appeals pending settlement under a specific 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-1’ : NEW DELHI

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

Hearing: 23.12.2020

PER KULDIP SINGH, JUDICIAL MEMBER :

Appellant AT & T Communication Services India Pvt. Ltd.

New Delhi (hereinafter referred to as ‘the assessee’) by filing the present appeal sought to set aside the impugned order dated 20.03.2018 passed by U/s 254/143(3)/92CA(4)r.w.s 144C of the Income Tax Act, 1961 by Ld. DCIT, Circle 3(2), New Delhi qua the assessment years 2012-13.

More judgments on Section 92CA(4)

All 55 judgments and leading authorities on Section 92CA(4) →

Recent GST High Court judgments

Search GST case law →