SCHLUMBERGER ASIA SERVICES LTD.,DEHRADUN vs. DCIT, CIRCLE- 2, INTL. TAXATION, DEHRADUN

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ITA 6127/DEL/2017Status: DisposedITAT Dehradun26 March 2021AY 2013-143 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 allowed the assessees' request to withdraw the appeals. The appeals were dismissed as withdrawn.

What were the facts?

The assessees filed appeals before the ITAT for assessment years 2012-13 and 2013-14. They subsequently filed applications to withdraw these appeals.

What were the issues?

The primary issue was whether the appeals should be withdrawn by the assessees due to their opting for the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 144C(13),Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DEHRADUN BENCH : DEHRADUN

Before: SHRI R.K. PANDA & SHRI AMIT SHUKLA

For Appellant: Shri Bhaumik Sanghvi, CA
For Respondent: Shri Vinay Singh Rawat, Sr. DR
Hearing: 26.03.2021Pronounced: 26.03.2021

ORDER PER R.K. PANDA, AM: filed by the assessee is directed against the order dated 18th July, 2017 of the CIT(A)-2, Noida, relating to the assessment year 2013- 14. ITA No.6120/Del/2016 is directed against the order dated 20th September, 2016 passed by the AO u/s 144C(13) r.w. section 143(3) of the IT Act, 1961, relating to the assessment year 2012-13. For the sake of convenience, both these appeals were heard together and are being disposed of by this common order.

2.

The ld. Counsel for the assessees filed two separate applications for both the years stating that the assessees seek withdrawal of the appeals on the ground that the assessees have opted to settle the disputes relating to the tax arrears for the assessment years under consideration under the Vivad Se Vishwas Scheme, 2020. The assessees have also obtained Form No.3. It was accordingly requested that the appeals may be allowed to be withdrawn.

3.

In the absence of any objection from the ld. DR, the request of the assessees for withdrawal of the appeals is allowed. Accordingly, the appeals filed by the assessees are dismissed.

4.

In the result, the appeals filed by the assessees are dismissed as withdrawn. The order was pronounced in the open court on conclusion of the hearing itself, i.e., on 26th March, 2021.

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