NOKIA SOLUTIONS AND NETWORKS INDIA PRIVATE LIMITED (AS SUCCESSOR OF ALCATEL LUCENT INDIA LIMITED)),DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 16(1), DELHI, DELHI

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ITA 2708/DEL/2023Status: DisposedITAT Delhi04 June 2025AY 2013-14Bench: SHRI VIKAS AWASTHY (Judicial Member), SHRI NAVEEN CHANDRA (Accountant Member)1 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee had opted for the Vivad se Vishwas Scheme and requested to withdraw the appeal. The Department had no objection. Consequently, the appeal was dismissed as withdrawn.

What were the facts?

The assessee, Nokia Solutions and Networks India P. Ltd., filed an appeal against the CIT(A)'s order for assessment year 2013-14. The assessee had opted to settle the dispute under the Vivad se Vishwas Scheme, 2024.

What were the issues?

Whether the appeal can be dismissed as withdrawn in light of the assessee opting for the Vivad se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “D”, DELHI

Before: SHRI VIKAS AWASTHY & SHRI NAVEEN CHANDRA

For Appellant: Shri Adwiteya Grover, Advocate
Hearing: 04.06.2025
1.

This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals)-28, Delhi (hereinafter referred to as 'the CIT(A)') dated 28.07.2023, for assessment year 2013-14.

2.

The ld. Counsel for the assessee submits that the assessee has opted to settle the dispute in the appeal under Vivad se Vishwas Scheme, 2024 (in short ‘VSVS’). He placed on record copy of Form No. 1, 2 & 4 issued under VSVS. The ld. Counsel prayed that the assessee may be permitted to withdraw the appeal.

3.

The ld. DR raises no objection in case the assessee’s appeal is disposed of under VSVS.

4.

In light of, the prayer made by ld. Counsel for the assessee, the appeal of the assessee is dismissed as withdrawn.

5.

Liberty is granted to the assessee to revive appeal in the event application filed by the assessee under VSVS fails to mature.

6.

In the result, appeal of the assessee is dismissed as withdrawn. Order pronounced in the open court on Wednesday the 04th day of June 2025. Sd/- Sd/- (NAVEEN CHANDRA) (VIKAS AWASTHY) लेखाकार सद�य/ACCOUNTANT MEMBER �याियक सद�य/JUDICIAL MEMBER िद�ी/Delhi, �दनांक/Dated 04/06/2025 NV/- �ितिलिप अ�ेिषतCopy of the Order forwarded to :

1. 1. अपीलाथ�/The Appellant , �ितवादी/ The Respondent. 2.

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