M/S ROLLS-ROYCE SINGAPORE PTE LTD.,NEW DELHI vs. DCIT (INTERNATIONAL TAXATION), DEHRADUN

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ITA 303/DEL/2017Status: DisposedITAT Dehradun09 November 2021AY 2013-142 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the assessee had exercised its option under the Vivad se Vishwas scheme. Consequently, the appeal was dismissed as infructuous.

What were the facts?

The assessee filed an appeal before the ITAT against an order of the DRP. Subsequently, the assessee opted for the Direct Tax Vivad se Vishwas Act, 2020, and submitted the necessary forms.

What were the issues?

Whether the appeal should be dismissed as infructuous due to the assessee opting for the Vivad se Vishwas scheme.

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, DEHRADUN BENCH, NEW DELHI

Before: SHRI AMIT SHUKLA & Dr. B.R.R. KUMAR

For Appellant: CA Sh. Yishu Goel, Adv
Hearing: 09.11.2021Pronounced: 09.11.2021

PER B.R.R.KUMAR, ACCOUNTANT MEMBER :

1.

This appeal has been filed by the assessee against the order of the ld. DRP-2, New Delhi, dated 24.10.2015.

2.

At the outset, it was brought to the notice of bench by the ld. AR that the assessee has filed application under the “Direct Tax Vivad se Vishwas Act 2020” and has already submitted Form 1 & 2 and Form 3 have been issued by the designated authority.

3.

Keeping in view the exercise of option by the assessee to opt for the scheme, the appeal of the assessee is being dismissed as infructuous.

Order pronounced in open court on 09th day of November, 2021.

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