GAS TURBINE EFFICIENCY SWEDEN AB,SWEDEN vs. DCIT, CIRCLE- 1, INTERNATIONAL TAXATION, DEHRADUN

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ITA 3546/DEL/2018Status: DisposedITAT Dehradun20 January 2021AY 2014-152 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 assessee's appeal, subject to the condition that if the dispute is not resolved under the VSV Act, the assessee can approach the Tribunal for reinstitution of the appeal.

What were the facts?

The assessee filed an appeal against the CIT(A) order. The assessee later expressed interest in resolving the pending issue through the Vivad se Vishwash Scheme (VSV) Act, 2020, and filed the necessary declaration forms.

What were the issues?

Whether the appeal should be dismissed in light of the assessee's intention to settle the dispute under 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

PER SUCHITRA KAMBLE, JM

1.

This appeal is filed by the assessee against the order dated 08.02.2018 passed by CIT(A)- 2, Noida for Assessment Year 2014-15.

2.

Before us, the Ld. DR appeared and submitted that the assessee has moved an application thereby stating that the assessee is interested 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 the appeal of assessee 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 the appeal and the Tribunal shall consider directions the appeal of the assessee is dismissed.

4.

In the result, appeal of the assessee is dismissed. Order is pronounced in the open court in presence of Ld. DR on 20th January, 2021.

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