BOSTON SCIENTIFIC INDIA PVT. LTD.,,NEW DELHI vs. DCIT CIRCLE 4(2),, NEW DELHI

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ITA 871/DEL/2021Status: DisposedITAT Delhi02 July 2025AY 2016-17Bench: SHRI CHALLA NAGENDRA PRASAD (Judicial Member), SHRI NAVEEN CHANDRA (Accountant Member)1 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 observed that the assessee had opted to settle the disputes under the Vivad se Vishwas Scheme and paid the taxes. Therefore, the appeal was treated as withdrawn.

What were the facts?

The assessee filed an appeal against the final assessment order for AY 2016-17. The assessee opted to settle the disputes through the Direct Tax Vivad se Vishwas Scheme, 2024, by filing the necessary forms and paying the taxes.

What were the issues?

Whether the appeal can be treated as withdrawn once the assessee opts for settlement under the Direct Tax Vivad se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 144C,Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “I-1” NEW DELHI

Before: SHRI CHALLA NAGENDRA PRASAD & SHRI NAVEEN CHANDRA

For Appellant: Ms. Sheetal Kandpal, Adv. &, Shri Anmol Anand, Adv. (Virtual)
For Respondent: Shri Dharm Veer Singh, CIT DR
Hearing: 02.07.2025

आदेश /O R D E R

PER C.N. PRASAD, J.M.

1.

This appeal is filed by the assessee against the final assessment order passed u/s 144C r.w.s. 143(3) of the Act dated 22.6.2021 for the AY 2016-17 pursuant to the directions of the DRP dated 22.3.2021.

2.

The Ld. Counsel through letter dated 01/07/2025 submitted that Assessee had opted to settle the disputes in appeal through Direct Tax Vivad se Vishwas Scheme, 2024 and accordingly filed Form 1 on 24.12.2024 and Form 2 dated 20.05.2025 has been issued by Ld. CIT determining the tax liability for the assessment year 2016-17. A copy of Form 1 and 2 and payment details are placed on record. The Counsel thus, submitted that the Assessee already paid the taxes under the scheme and requested for withdrawal of appeal.

3.

Heard rival submissions, perused Form 1 and 2 filed by the assessee under DTVSVS 2024. It is observed from the said Forms that the assessee opted to settle the disputes in appeal in AY 2016-17 under DTVSVS. Since the assessee has opted under DTVSVS to settle the issues in appeal and paid taxes the appeal is treated as withdrawn.

4.

In the result, appeal of the assessee is dismissed as withdrawn.

Order pronounced in the open court on 02.07.2025.

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