ACIT Circle-2(2), New Delhi V. Amserve Consultants Ltd, Gurgaon

ITA 134/DEL/2020

AI Insights

The case involved an appeal by the Assistant Commissioner of Income Tax against M/s. Amserve Consultants Ltd. concerning the assessment year 2013-14. The appeal was based on the order dated 22.04.2016 by the Commissioner of Income Tax (Appeals)-32, New Delhi. However, prior to the hearing, it was communicated that the dispute had been resolved under the Direct Tax Vivad Se Vishwas Act, 2020, and a Form 5 was issued by the designated authority on 11.06.2021. Consequently, the Departmental Representative accepted the settlement, leading to the dismissal of the appeal.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 300495 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 3 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-04-2023
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 23-04-2023
• Assessment Year: 2013-2014
• Appeal Filed On: 06-01-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘A’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER ITA No.134/Del/2020 Assessment Year: 2013-14 Asstt. Commissioner of Income Tax, Circle-2(2), New Delhi Vs. M/s. Amserve Consultants Ltd., Flat No.274, E-Block, DLF Park Place, Sec-54, Golf Course Road, DLF Phase-5, Gurgaon PAN :AAECA8626K (Appellant) (Respondent) 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 Appellant by Sh. Kanv Bali, Sr. DR Respondent by None Date of hearing 24.04.2023 Date of pronouncement 24.04.2023 ITA No.134/Del/2020 AY: 2013-14 2 | P a g e 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 24 th April, 2023 Sd/- Sd/- (DR. B.R.R. KUMAR) (SAKTIJIT DEY) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 24 th April, 2023. RK/- Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi