WESTERN GECO INTERNATIONAL LTD.,DEHRADUN vs. DCIT, CIRCLE- II, INTL. TAXATION, DEHRADUN

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ITA 4529/DEL/2017Status: DisposedITAT Delhi22 November 2021AY 2013-142 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 acknowledged the assessee's settlement under the Vivad Se Vishwas Scheme and the issuance of Form No.3. Consequently, the appeal was allowed to be withdrawn.

What were the facts?

The assessee opted for the Vivad Se Vishwas Scheme, 2020, to settle tax disputes. The assessee filed an application for withdrawal of the present appeal in pursuance to this scheme.

What were the issues?

The primary issue was whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DEHRADUN BENCH, DEHRADUN

Before: SHRI R.K. PANDA & SHRI V.P. RAO

Hearing: 22.11.2021

PER V.P. RAO, J.M. This appeal by the assessee is directed against the order dated 28.04.2017 of CIT(A) for the assessment year 2013-14. 2. At the time of hearing, learned AR of the assessee stated at Bar that the assessee had opted for Vivad Se Vishwas Scheme, 2020 to settle the dispute arising from the assessment order and involved in the present appeal. Learned AR has also referred to the application dated 18.02.2021 filed by the assessee for withdrawal of the present appeal in pursuance to opting for Vivad Se Vishwas Scheme, 2020. Thus, the ld. AR has pleaded that the present appeal of the assessee may be allowed to be withdrawn.

3.

On the other hand, learned DR had no objection and accepted the fact that the assessee had already opted for Vivad Se Vishwas Scheme and paid requisite taxes as determined under the Vivad Se Vishwas Scheme.

4.

Accordingly in the facts and circumstances of the case, when the assessee has opted for Vivad Se Vishwas Scheme to settle its tax disputes for the year under consideration and the designated authority has issued Form No.3 dated 03.02.2021, thereby acknowledging the payment/recovery of tax amount as determined under the Vivad Se Vishwas Scheme, 2020, hence, the present appeal of the assessee is allowed to be withdrawn and is liable to be dismissed.

5.

In the result, the appeal of the assessee is dismissed being withdrawn.

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