SOMA INTERNATIONAL PVT.LTD.,NEW DELHI vs. ITO, WARD-24(1), NEW DELHI

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ITA 85/DEL/2020Status: DisposedITAT Delhi14 June 2023AY 2011-122 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 noted that as per Section 4(2) of the Vivad Se Vishwas Act, 2020, an appeal pending before the Tribunal is deemed withdrawn upon the issuance of a certificate under Section 5(1) of the Act. Therefore, the appeal was dismissed.

What were the facts?

The assessee filed an appeal before the ITAT against an order of the CIT(A). The assessee subsequently filed an application for withdrawal of the appeal. This withdrawal was in furtherance of a settlement arrived under The Direct Tax Vivad Se Vishwas Act, 2020.

What were the issues?

Whether an appeal pending before the ITAT is automatically withdrawn upon settlement under the Vivad Se Vishwas Act, 2020. The consequence of a settlement under the Vivad Se Vishwas Act on pending appeals.

Which sections of the Income-tax Act were involved?

Section 4,Section 5,Section 6,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘G’, NEW DELHI

For Respondent: Shri H. K. Choudhary, CIT-D.R
Hearing: 14.06.2023Pronounced: 14.06.2023

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER (Assessment Year : 2011-12) Soma International Pvt. Vs. ITO Ltd., 23-4, Chadha Ward – 24(1) Bhawan, Shakti Nagar, New Delhi New Delhi – 110 007 PAN No. AAMCS 7258 P (APPELLANT) (RESPONDENT) Assessee by An application for withdrawal Revenue by Shri H. K. Choudhary, CIT-D.R. Date of hearing: 14.06.2023 Date of Pronouncement: 14.06.2023 ORDER PER ANUBHAV SHARMA, JM :

This appeal has been preferred by the assessee against the appellate order dated 31.10.2019 u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as "The Act") passed by Commissioner of Income Tax (Appeals)- 8, New Delhi, being appeal no. 10355/18-19.

2.

Heard and perused the record. An application dated 12.05.2023 has been filed, for withdrawal of the appeal by the assessee, in furtherance of settlement arrived under The Direct Tax Vivad Se Vishwas Act, 2020 (The Act of 2020).

Soma International Pvt. Ltd.. vs. ITO 2 3. On behalf of the appellant Form No. 5 under the Act of 2020 has been placed on record which is issued under sub-section 2 of Section 5 read with section 6 of the Act of 2020.

4.

The sub section (2) of section 4 of the Act of 2020 provides that on issuance of certificate under sub section (1) of section 5 by the designated authority the appeal pending before this tribunal shall be deemed to have been withdrawn from the date on which the said certificate is issued.

5.

In the light of aforesaid, the appeal in hand stands dismissed.

6.

However, subject to a caveat that in case the dispute relating to tax arrears for the captioned assessment year is not ultimately resolved in terms of The Act of 2020, the assessee shall be at liberty to approach the Tribunal for reinstitution of the appeal and the Tribunal shall consider such application, appropriately as per law.

Order pronounced in the open court on 14.06.2023

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