M/S. HAMPSON RUSSEL LIMITED,NEW DELHI vs. ADIT (INTERNATIONAL TAXATION), DEHRADUN

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ITA 2557/DEL/2016Status: DisposedITAT Dehradun20 January 2021AY 2011-123 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The Tribunal dismissed the appeals as withdrawn, subject to the condition that if the dispute is not resolved under the Vivad se Vishwash Scheme, the assessee can approach the Tribunal for reinstitution of the appeals.

What were the facts?

The assessee filed four appeals against the orders of the CIT(A) for various assessment years. The assessee subsequently filed a declaration under the Vivad se Vishwash Scheme, 2020.

What were the issues?

Whether the appeals should be dismissed as withdrawn due to the assessee opting for the Vivad se Vishwash Scheme.

Which sections of the Income-tax Act were involved?

Vivad se Vishwash Scheme, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DEHRADUN CIRCUIT BENCH: DEHRADUN

Before: SHRI R. K. PANDA & MS SUCHITRA KAMBLE

Hearing: 20.01.2021Pronounced: 20.01.2021

Heard together (2 matters)

ITA No. 2558/DEL/2016
ITA No. 5177/DEL/2018

Read from the judgment's own cause title. This page is filed under one of them.

ORDER PER SUCHITRA KAMBLE, JM These four appeals are filed by the assessee against the orders dated 23/02/2016 passed by CIT(A)-2, Noida for Assessment Years 2011-12 and 2012-13 as well as orders dated 31/05/2018 passed by CIT(A)-2, Noida for Assessment Years 2014-15 and 2015-16 respectively.

2.

Before us, the Ld. AR submitted that the assessee has moved an application to resolve the pending issue through Direct Tax “Vivad se Vishwash Scheme” (VSV) Act, 2020, and has filed Declaration Form No. 1 & 2.

3.

In view of the aforesaid facts and after considering the submissions of the assessee, we dismiss these appeals of assessee as withdrawn subject to a caveat that in case the dispute relating to tax arrears for the captioned assessment year is not ultimately resolved in terms of the aforesaid Act, the assessee shall be at liberty to approach the Tribunal for reinstitution of these four appeals and the Tribunal shall consider the same. The appeals of the assessee are dismissed as withdrawn.

4.

In the result, these four appeals of the assessee are dismissed.

Order is pronounced in the open court in presence of both the parties on 20th January, 2021.

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