Case Number: ITA 5908/DEL/2019
Appellant: M F Perfect Constructions, Ghaziabad
Respondent: DCIT Circle-I, Ghaziabad
Assessment Year: 2015-16
Order Type: Final Tribunal Order
Date of Order: 2021-06-29
Pronounced On: 2021-06-29
Case Filed On: 2019-07-08
This appeal, filed by the assessee, M F Perfect Constructions, is directed against the order dated 23rd April, 2019 of the CIT(A), Ghaziabad, relating to the Assessment Year 2015-16. The appellant opted to settle the dispute involved in this appeal under The Direct Tax Vivad Se Vishwas Scheme, 2020.
The grounds of appeal raised by the assessee are as follows:
“1. That on the facts and circumstances of the case and the provision of the law, the Ld CIT (A) has failed to appreciate that the impugned order passed by the Ld AO under Section 147 of the Income Tax Act is illegal and bad in law.
2. That on the facts and circumstances of the case and the provisions of law, the Ld CIT (A) has erred in sustaining the additions made by the AO.”
M F Perfect Constructions filed its return of income for the assessment year 2015-16, which was subsequently reassessed by the AO under section 147 of the Income Tax Act, leading to certain additions. The assessee challenged the reassessment and the additions before the CIT(A), who upheld the AO’s order. Aggrieved by this, the assessee filed an appeal before the Income Tax Appellate Tribunal (ITAT).
During the pendency of the appeal, the assessee opted to settle the dispute under The Direct Tax Vivad Se Vishwas Scheme, 2020, a scheme introduced by the government to resolve pending tax disputes. The assessee submitted a letter dated 27th May, 2021, requesting the withdrawal of the appeal, and filed a certificate under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020, indicating the settlement of the tax arrears for the assessment year under consideration.
The case was heard by the Delhi Bench of the Income Tax Appellate Tribunal (ITAT) on 29th June, 2021. The Tribunal consisted of Shri G.S. Pannu, Vice President, and Ms. Madhumita Roy, Judicial Member. The Tribunal noted the assessee’s request to withdraw the appeal as the disputes had been settled under The Direct Tax Vivad Se Vishwas Scheme, 2020. The Tribunal accepted the request for withdrawal, noting that the Senior DR had no objection to the withdrawal.
In conclusion, the ITAT dismissed the appeal as withdrawn, noting that the settlement process under the Vivad Se Vishwas Scheme was completed.
Order: The appeal of the assessee is dismissed.
Pronounced on: 29th June, 2021
Judicial Member: Madhumita Roy
Vice President: G.S. Pannu
Copy forwarded to:
1. Appellant
2. Respondent
3. CIT
4. CIT(A)
5. DR
Asstt. Registrar, ITAT, New Delhi
M F Perfect Constructions vs DCIT Circle-I, Ghaziabad – Vivad Se Vishwas Scheme Settlement
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