What did the Tribunal hold?

The Tribunal dismissed the assessee's appeal as withdrawn, subject to the condition that if the dispute is not resolved under the Vivad se Vishwash Act, the assessee can seek reinstitution of the appeal.

The assessee filed an appeal against an order for AY 2013-14. The assessee subsequently filed a declaration under the Vivad se Vishwash Scheme, 2020, to resolve the pending tax issue.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad se Vishwash Scheme.

M/S Saipem Portugal Commercio… vs DCIT | ITAT Dehradun 2021

Income Tax Appellate Tribunal, DEHRADUN CIRCUIT BENCH: DEHRADUN

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

Hearing: 20.01.2021Pronounced: 20.01.2021

PER SUCHITRA KAMBLE, JM

This appeal is filed by the assessee against the order dated 08/07/2016 passed by CIT(A)-2, Noida for Assessment Year 2013-14.

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.

In view of the aforesaid facts and after considering the submissions of the assessee, we dismiss the appeal of assessee as withdrawn subject to a caveat that in case the dispute relating to tax arrears for the captioned assessment year is not ultimately resolved in terms of the aforesaid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 appeal and the Tribunal shall consider the same. The appeal of the assessee is dismissed as withdrawn.

In the result, the appeal of the assessee is dismissed.

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

M/S SAIPEM PORTUGAL COMMERCIO MARITIMO SU LDA,NOIDA vs. DCIT (INTL. TAXATION), DEHRADUN

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

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