ULO SYSTEMS LLC,MUMBAI vs. DCIT (INTERNATIONAL TAXATION), DEHRADUN

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ITA 5429/DEL/2016Status: DisposedITAT Dehradun05 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 noted that the assessee had filed the necessary declaration under the Vivad se Vishwas Act and received Form-III. Therefore, the appeal was consigned to records and treated as dismissed.

What were the facts?

The assessee filed an appeal against an order for Assessment Year 2013-14. The assessee subsequently opted to settle the tax dispute under The Direct Tax Vivad se Vishwas Act, 2020.

What were the issues?

Whether the appeal should be dismissed as the assessee has settled the dispute under the Vivad se Vishwas Act, 2020.

Which sections of the Income-tax Act were involved?

Section 4

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DEHRADUN CIRCUIT BENCH: DEHRADUN

Hearing: 05.03.2021Pronounced: 05.03.2021

PER SUDHANSHU SRIVASTAVA, JM: This appeal is preferred by the assessee against order dated 10.08.2016 passed by the Learned Deputy Commissioner of Income Tax (International Taxation), Circle-2, Dehradun for Assessment Year 2013-14.

2.0 Through a written communication, the Ld. Authorized Representative (AR) has submitted that the assessee has opted to settle the dispute relating to the tax arrears for the assessment year under consideration under The Direct Tax Vivad se Vishwas Act, 2020. It has been stated that the necessary declaration in accordance with Section 4 of The Direct Tax Vivad se Vishwas Act, 2020 has been filed by the assessee and that Form-III has also been received.

3.0 Considering the aforesaid situation, the captioned appeal is consigned to the records and treated as dismissed.

4.0 In view of the aforesaid, the appeal is consigned to the records and, for statistical purposes, is treated as dismissed.

Order pronounced in the Open Court on 05.03.2021.

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