M/S DASSAULT SYSTEMS SA,FRANCE vs. DCIT (INTERNATIONAL TAXATION), NEW DELHI

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ITA 1616/DEL/2016Status: DisposedITAT Delhi01 August 2025AY 2011-12Bench: SHRI MAHAVIR SINGH (Vice President), SHRI BRAJESH KUMAR SINGH (Accountant Member)1 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 opted for the Vivad Se Vishwas Scheme and filed the necessary forms. The Learned Senior DR had no objection to the withdrawal request.

What were the facts?

The assessee filed an appeal against an order passed under Section 144C(1) r.w.s. 143(3) for the assessment year 2011-12. During the hearing, the assessee's AR requested to withdraw the appeal as the assessee opted for the Vivad Se Vishwas Scheme.

What were the issues?

Whether the appeal can be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 144C(1),Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘FRIDAY-D’ : NEW DELHI

Hearing: 25.07.2025Pronounced: 25.07.2025

Asstt. Year : 2011-12 M/s Dassault Systems SA, vs. DCIT. Circle 1(2)(2), 10, rue Marcel Dassault, CS 40501, International Taxation, 78946 Velizy Villacoublay Cedex, New Delhi France Room No. 415, 4th floor, (PAN: AADCD5443N) E-2 Block, Civic Centre, New Delhi – 2 (Appellant) (Respondent) Appellant by : Sh. Yishu Goel, Adv. Respondent by : Sh. Om Prakash, Sr. DR. Date of Hearing 25.07.2025 Date of Pronouncement 25.07.2025 ORDER

PER MAHAVIR SINGH, VICE PRESIDENT :

1.

This appeal has been filed by the Assessee against the order dated 13.01.2016 passed u/s. 144C(1) r.w.s. 143(3) of the Income Tax Act, 1961 by the DCIT, Circle 1(2)(2), Int. Taxation, New Delhi for the assessment year 2011-12.

2.

At the time of hearing, Ld. AR for the assessee submitted that the assessee wishes to withdraw the appeal filed by it as assessee has opted for Vivad Se Vishwas Scheme 2024 (DTVSV 2024) relating to assessment year 2011-12. In this behalf, assessee has also filed Form 1 and received Form 2 from the department. Hence, it was requested that the appeal may be treated as dismissed being withdrawn.

3.

Learned Senior DR has no objection. 4. Considering the aforesaid factual matrix, the captioned appeal is consigned to records and treated ‘dismissed’ as withdrawn. Order pronounced in the Open Court on 25.07.2025.

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