SMITH INTERNATIONAL INC,DEHRADUN vs. DCIT, INTERNATIONAL TAXATION, CIRCLE- 2, DEHRADUN

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ITA 6128/DEL/2017Status: DisposedITAT Dehradun26 March 2021AY 2012-132 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 assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against the CIT(A) order for AY 2012-13. The assessee later sought to withdraw the appeal.

What were the issues?

Whether the assessee can withdraw the appeal after opting for the Vivad Se Vishwas Scheme.

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:

1.

This appeal filed by the assessee is directed against the order dated 26.07.2017 of the CIT(A)-2, Noida, relating to the assessment year 2012-13.

2.

The ld. Counsel for the assessee, referring to an application dated 12.03.2021 filed by the assessee, sought withdrawal of the appeal on the ground that the assessee has opted to settle the dispute relating to the tax arrears for the assessment year under consideration under the Vivad Se Vishwas Scheme, 2020.

The assessee has also obtained Form No.3. It was accordingly requested that the appeal may be allowed to be withdrawn.

3.

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

4.

In the result, the appeal filed by the assessee is dismissed as withdrawn.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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