BOSTON SCIENTIFIC INDIA PVT. LTD.,,NEW DELHI vs. DCIT CIRCLE 4(2),, NEW DELHI
ITA No.871/Del/2021
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH “I-1” NEW DELHI
BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER
AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER
िनधारणवष/Assessment Year: 2016-17
BOSTON SCIENTIFIC INDIA P. LTD.,
C-40/41, Okhla Indl. Area,
Phase-2, New Delhi.
बनाम
Vs.
DCIT,
Circle 4(2),
New Delhi.
PAN No.AABCG9446Q
अपीलाथ Appellant
यथ/Respondent
Assessee by Ms. Sheetal Kandpal, Adv. &
Shri Anmol Anand, Adv. (Virtual)
Revenue by Shri Dharm Veer Singh, CIT DR
सुनवाईकतारीख/ Date of hearing:
02.07.2025
उोषणाकतारीख/Pronouncement on 02.07.2025
आदेश /O R D E R
PER C.N. PRASAD, J.M.
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
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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 ITA
No.871/Del/2021 for the 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 Since the assessee has opted under DTVSVS to settle the issues in appeal and paid taxes the appeal is treated as withdrawn.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 In the result, appeal of the assessee is dismissed as withdrawn.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. (NAVEEN CHANDRA)
JUDICIAL MEMBER
Dated: 02.07.2025
*Kavita Arora, Sr. P.S.
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