Case Number: ITA 5657/DEL/2019
Appellant: Resolution Consultancy Services P.Ltd, New Delhi
Respondent: ACIT, Circle-21(1), New Delhi
Assessment Year: 2016-17
Case Filed On: 2019-06-28
Order Type: Final Tribunal Order
Date of Order: 2021-01-22
Pronounced On: 2021-01-22
This case involves an appeal filed by Resolution Consultancy Services Pvt. Ltd., New Delhi, against the order of the Commissioner of Income Tax (Appeals)-7, New Delhi, dated 11.06.2019. The appeal, which pertains to the assessment year 2016-17, was filed on 2019-06-28, and the final order was pronounced on 2021-01-22.
Resolution Consultancy Services Pvt. Ltd., the appellant, is a company based in New Delhi. The appeal was filed against the order of the CIT(A)-7, New Delhi, which was dated 11.06.2019. The assessment year in question is 2016-17. The respondent in this case is the Assistant Commissioner of Income Tax (ACIT), Circle-21(1), New Delhi.
The appeal was filed by Resolution Consultancy Services Pvt. Ltd. challenging the assessment order passed by the ACIT under Section 143(3) of the Income Tax Act, 1961. The appellant company had various disputes relating to the tax arrears for the assessment year 2016-17. The case was taken up for hearing through video conferencing.
During the proceedings, the learned counsel for the assessee submitted a letter dated 15.01.2021, requesting the withdrawal of the appeal. The letter stated that the assessee had opted to settle the dispute relating to the tax arrears for the assessment year under consideration under the Vivad Se Vishwas Scheme, 2020. A certificate under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020, was also filed by the assessee.
The learned Senior Departmental Representative (DR) had no objection to the withdrawal of the appeal. Considering the request made by the appellant and the absence of any objection from the Revenue, the Tribunal accepted the request for withdrawal of the appeal.
The Tribunal, comprising Vice President Shri G.S. Pannu and Judicial Member Shri Sudhanshu Srivastava, decided to dismiss the appeal as withdrawn. The decision was announced at the conclusion of the virtual hearing held on 22.01.2021.
The appeal filed by Resolution Consultancy Services Pvt. Ltd. was dismissed as withdrawn following the appellant’s decision to settle the tax dispute under the Vivad Se Vishwas Scheme, 2020. The Tribunal’s order concluded that the appeal was to be dismissed in light of the settlement.
Order pronounced on this 22nd day of January, 2021.
Signed by:
(SUDHANSHU SRIVASTAVA) JUDICIAL MEMBER
(G.S. PANNU) VICE PRESIDENT
Date: 22nd January, 2021
Copy forwarded to:
// BY Order //
Assistant Registrar, ITAT Delhi Benches, New Delhi
Resolution Consultancy Services P.Ltd vs ACIT – Vivad Se Vishwas Scheme Settlement for AY 2016-17
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