What did the Tribunal hold?

The Tribunal noted that the dispute had been resolved under the Vivad Se Viswas Scheme. Consequently, there was no longer a need to keep the appeal pending.

The Revenue filed an appeal against the order of the CIT(A) for AY 2009-10. The assessee subsequently resolved the dispute with the Revenue under the Vivad Se Viswas Scheme.

What were the issues?

Whether the appeal filed by the Revenue needs to be adjudicated when the dispute has been settled under the Vivad Se Viswas Scheme.

ACIT vs M/S. North Eastern Electric Power… | ITAT Guwahati 2022

Income Tax Appellate Tribunal, KOLKATA-GUWAHATI ‘e-COURT’, KOLKATA

Before: Shri Rajpal Yadav, Vice- & Shri Manish Borad

Per Rajpal Yadav, Vice-President (KZ):- The present appeal is directed at the instance of Revenue against the order of ld. Commissioner of Income Tax (Appeals), Shillong dated 29.08.2019 passed for the assessment year 2009-10.

The assessee has filed an application pleading therein that it has resolved the issue in dispute with the Revenue under Vivad Se Viswas Scheme. For buttressing this plea, the assessee has filed a copy of Form No. 3 for resolution of the dispute. Thereafter a Declaration in Form No. 4 Assessment Year: 2009-2010 M/s. North Eastern Electric Power Corporation Limited as well as Form No. 5 are being placed on record. Since the Department has issued Form No. 5, which is the ultimate declaration for the resolution of the dispute with the assessee, therefore, there is no ideal to keep this appeal pending. Accordingly, we dismiss this appeal of the Revenue on the ground that dispute has been resolved under Vivad Se Viswas Scheme.

In the result, the appeal filed by the Revenue is dismissed. Order pronounced in the open Court on May 20, 2022.

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - SHILLONG, SHILLONG vs. M/S. NORTH EASTERN ELECTRIC POWER CORPORATION LTD., SHILLONG

What did the Tribunal hold?

What were the facts?

What were the issues?

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