ALSTOM HOLDINGS,FRANCE vs. DCIT(INTERNATIONAL TAXATION), CIRCLE-1(1)(1), NEW DELHI

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ITA 2560/DEL/2019Status: DisposedITAT Delhi04 February 2022AY 2010-112 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 allowed the assessee's request to withdraw the appeal. Consequently, the appeal filed by the assessee was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against the final assessment order for AY 2010-11. The assessee subsequently filed an application to withdraw the appeal as they had opted to settle the dispute under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the assessee's appeal can be withdrawn due to opting for the Vivad Se Vishwas Scheme. The primary issue was the procedural aspect of withdrawing the appeal.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147,Section 144C(13)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH : A : NEW DELHI

Before: SHRI R.K. PANDA & SHRI KUL BHARAT

For Respondent: Shri Umesh Takyar, Sr. DR
Hearing: 04.02.2022Pronounced: 04.02.2022

ORDER

PER R.K. PANDA, AM:

1.

This appeal filed by the assessee is directed against the final assessment order of the AO u/s 143(3)/147 r.w.s. 144C(13) of the IT Act, 1961, relating to the assessment year 2010-11.

2.

None appeared on behalf of the assessee at the time of hearing. However, application has been filed by the assessee seeking withdrawal of the appeal on the ground that the assessee has opted to settle the dispute relating to the tax arrears for the assessment year under consideration under the Vivad Se Vishwas Scheme, 2020. The assessee has also obtained Form No.3. It is accordingly requested in the application that this appeal may be allowed to be withdrawn.

3.

In the absence of any objection from the ld. DR, the request of the assessee for withdrawal of the appeal is allowed. Accordingly, the appeal filed by the assessee is dismissed.

4.

In the result, the appeal filed by the assessee is dismissed as withdrawn. The order was pronounced in the open court on conclusion of the hearing itself, i.e., on 04th February, 2022.

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