What did the Tribunal hold?

The tribunal accepted the assessee's request to withdraw the appeals. This was based on the assessee opting to settle the dispute under the Vivad Se Vishwas Scheme, 2020.

The assessee, Alstom SA, filed appeals against orders for Assessment Years 2009-10, 2010-11, and 2011-12. The assessee later requested withdrawal of the appeals.

What were the issues?

The primary issue was the assessee's request to withdraw appeals due to opting for a settlement scheme.

Alstom Sa, France vs DCIT | ITAT Delhi 2021

Income Tax Appellate Tribunal, DELHI BENCH, ‘I-1’: NEW DELHI

Before: SHRI R.K. PANDA & SH. C.N. PRASAD

Hearing: 29.11.2021Pronounced: 29.11.2021

ORDER PER R.K. PANDA, AM, These three appeals filed by the assessee are directed against the separate orders of the DCIT, Central Circle- 1(1)(1)(Assessing Officer) for Assessment Years 2009-10, 2010- 11 and 2011-12 respectively. course of Virtual Hearing before us. The assessee, vide his letter dated 19.10.2021, has requested for withdrawal of the appeal filed by the assessee stating 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. A certificate to this effect under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020 has also been filed.

Learned Sr. DR has no objection.

In view of the above, we accept the request of the assessee for withdrawal of the appeal.

In the result, the appeals of the assessee are dismissed as withdrawn.

Above decision was pronounced in the open court on conclusion of Virtual Hearing on 29.11.2021.

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

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