This article provides an in-depth analysis of the case ITA No. 4802/DEL/2019, where the appellant, Addi. CIT, Special Range-5, New Delhi, and the respondent, Ligare Aviation Limited, New Delhi, filed cross-appeals for the assessment year 2015-16. The appeals were filed on May 27, 2019, and the final tribunal order was pronounced on January 5, 2023.
The case involves cross-appeals filed by both the assessee, Ligare Aviation Limited, and the Revenue, represented by the Additional Commissioner of Income Tax (ACIT), Special Range-5, New Delhi. The dispute pertains to the assessment year 2015-16 and was adjudicated by the CIT (Appeals)-36, New Delhi, whose order dated February 13, 2019, was challenged by both parties.
The cross-appeals were filed against the order of the CIT (Appeals) regarding various additions and disallowances made by the Assessing Officer during the assessment proceedings. The specifics of the grounds of appeal were not detailed in the order.
The case was heard by the Delhi Bench ‘E’ of the Income Tax Appellate Tribunal (ITAT), comprising Shri Shamim Yahya, Accountant Member, and Shri Narender Kumar Choudhry, Judicial Member. The hearing took place through video conferencing on January 2, 2023.
During the hearing, none appeared on behalf of the assessee, Ligare Aviation Limited. However, the assessee had filed an application seeking withdrawal of the appeals on the grounds that they had opted to settle the dispute under the “Vivad Se Vishwas Scheme, 2020”. The assessee provided Form 5 issued by the Tax Department as evidence of their application under the scheme.
The tribunal noted the application for withdrawal and the evidence provided by the assessee. The Revenue, represented by Ms. Sarita Kumari, CIT DR, had no objection to the withdrawal of the appeals.
Considering the circumstances, the tribunal decided to dismiss the appeals filed by both the assessee and the Revenue. However, the dismissal was made with the liberty to restore the appeals if the dispute was not settled as per the Vivad Se Vishwas Scheme.
The case ITA No. 4802/DEL/2019 concluded with the tribunal dismissing the cross-appeals filed by Addi. CIT, Special Range-5, New Delhi, and Ligare Aviation Limited. The dismissal was conditional, allowing for the restoration of the appeals if the dispute was not resolved under the Vivad Se Vishwas Scheme.
The final judgment of the tribunal was as follows:
These cross appeals by the assessee and Revenue are directed against the order of ld. CIT (Appeals)-36, New Delhi dated 13.02.2019 for the Assessment Year 2015-16.
None present on behalf of the assessee. However, an application has been filed by the assessee seeking withdrawal of the appeals on the ground that the assessee has opted to settle the dispute relating to the tax arrears for the assessment year under consideration under the “Vivad Se Vishwas Scheme, 2020” and has filed Form 5 issued by the Tax Department.
Keeping in view the aforesaid facts, present appeals are hereby dismissed with liberty to get it restored in case dispute is not settled as per scheme. The Revenue has no objection with regard to the aforesaid caveat. Consequently, the appeals filed by the assessee and Revenue are dismissed.
Order pronounced in the open court on this 5th day of January, 2023.
Sd/- Sd/-
(NARENDER KUMAR CHOUDHRY) (SHAMIM YAHYA)
JUDICIAL MEMBER ACCOUNTANT MEMBERDated the 5th day of January, 2023
TSCopy forwarded to:
1. Appellant
2. Respondent
3. CIT
4. CIT (A)-36, New Delhi.
5. CIT(ITAT), New Delhi. AR, ITAT NEW DELHI.
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