ACIT CIRCLE-2(2), NEW DELHI vs. AMSERVE CONSULTANTS LTD, GURGAON

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ITA 134/DEL/2020Status: DisposedITAT Delhi24 April 2023AY 2013-142 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 noted that the dispute had been settled under the Vivad Se Vishwas Act. Consequently, the Revenue's appeal was deemed to be withdrawn.

What were the facts?

The Revenue filed an appeal against the CIT(A)'s order for AY 2013-14. The assessee informed the tribunal that the dispute was settled under the Direct Tax Vivad Se Vishwas Act, 2020, and provided Form 5 issued by the designated authority.

What were the issues?

Whether the appeal should be dismissed as the dispute has been settled under the Vivad Se Vishwas Act.

Which sections of the Income-tax Act were involved?

Direct Tax Vivad Se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: ‘A’ NEW DELHI

Before: SHRI SAKTIJIT DEY & DR. B.R.R. KUMAR

Hearing: 24.04.2023Pronounced: 24.04.2023

ORDER PER SAKTIJIT DEY, JM: This is an appeal by the Revenue against order dated 22.04.2016 of learned Commissioner of Income Tax (Appeals)-32, New Delhi, for the assessment year 2013-14.

2.

When the appeal was called for hearing, none appeared on behalf of the assessee. However, the assessee has furnished letter dated 22.02.2023 intimating that the dispute between the assessee and the Revenue has been settled under Direct Tax Vivad Se Vishwas Act, 2020. A copy of From 5 issued by the designated authority has also been enclosed to the aforesaid letter.

3.

Learned Departmental Representative fairly accepted the aforesaid factual position.

4.

On perusal of materials on record, it is observed that accepting assessee’s declaration under Direct Tax Vivad Se Vishwas Act, 2020, the designated authority has issued Form 5 on 11.06.2021. Thus, for all practical purposes, the dispute arising in the present appeal has been settled.

5.

In view of the aforesaid, the appeal of the Revenue is deemed to be withdrawn, hence, dismissed.

6.

In the result, the appeal is dismissed.

Order pronounced in the open court on 24th April, 2023

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