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Facts
The assessee and Revenue filed cross appeals against assessment orders for AY 2009-10 and AY 2011-12. The assessee sought to withdraw the appeals as the issues were settled under the Vivad Se Vishwas Scheme.
Held
The Tribunal allowed the assessee's request to withdraw the appeals as they had settled the matter under the Vivad Se Vishwas Scheme. The Revenue's cross appeal was also dismissed.
Key Issues
Whether the assessee can withdraw appeals after settling the issues under the Vivad Se Vishwas Scheme.
Sections Cited
143(3), 144C(5)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH ‘I’: NEW DELHI
Before: SHRI S.RIFAUR RAHMAN & SHRI SUDHIR PAREEK
(Assessment Year: 2009-10) DCIT, Circle 7 (2), vs. Discovery Communication India, New Delhi. 125-B, Som Datt Chamber 1, 5, Bikaji Cama Place, New Delhi – 110 066. (PAN : AAACD4746K) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Deepak Chopra, Advocate Shri Rohan Khare, Advocate REVENUE BY : Shri Dharm Veer Singh, CIT DR Date of Hearing : 08.10.2025 Date of Order : 08.10.2025 O R D E R
PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER :
The assessee and Revenue has filed cross appeals against the final assessment order dated 28.02.2014 passed by the DCIT, Circle 10 (1), New Delhi u/s 143(3) of the Income-tax Act, 1961 (for short ‘the Act”) for Assessment Year 2009-10 pursuant to the directions of the Dispute Resolution Panel u/s 144C(5) of the Act. The assessee has also filed appeal against the final assessment order dated 30.10.2015 passed by the DCIT, Circle 7 (2), Delhi u/s 143(3) of the Act for Assessment Year 2011-12 pursuant to the directions of the Dispute Resolution Panel u/s 144C(5) of the Act.
The Ld. AR for the assessee has submitted that since the assessee has settled the issue under Vivad Se Vishwas Scheme, 2024 (in short ‘VSVS’), hence, the Assessee wishes to withdraw the instant appeals. In this behalf, the Ld. AR for the assessee submitted that Form 1 has been filed and a copy of the same is brought on record. Ld. DR did not controvert the aforesaid proposition. In view of the aforesaid, appeal of the Assessee is dismissed as withdrawn.
In view of the appeal filed by the assessee is dismissed as withdrawn, the cross appeal filed by the Revenue in AY 2009-10 is also dismissed.
Liberty is granted to the Assessee and Revenue to revive appeals in the event application filed by the assessee under VSVS fails to mature. It is further made clear that if the assessee seeks to restore the appeals in the event assessee’s declaration made under VSVS is not accepted, the Registry shall not insist for filing of application for condonation of delay, if the Miscellaneous Application for recalling the order is filed beyond time on account of delay in communication of outcome under VSVS. [Revenue. M/s. Nannusamy Mohan (HUF) vs. ACIT in T.C.A. No.372 of 2020 decided on 16.10.2020 by Hon’ble Madras High Court.] 5. In the result, appeals of the assessee and appeal of the Revenue are dismissed in the terms aforesaid. Order pronounced in the open court on this 8TH day of October, 2025 after the conclusion of the hearing. Sd/- sd/- (SUDHIR PAREEK) (S. RIFAUR RAHMAN) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 08.10.2025 TS