GX TECHNOLOGY EAME LTD.,GURGAON vs. DCIT, CIRCLE- 1, DEHRADUN

PDF · subscribers
ITA 7640/DEL/2017Status: DisposedITAT Delhi22 November 2021AY 2015-162 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 to withdraw the appeal as the dispute was settled under the Vivad Se Vishwas Scheme. The designated authority had issued Form No.5 acknowledging full and final settlement.

What were the facts?

The assessee opted for the Vivad Se Vishwas Scheme, 2020, to settle the dispute arising from the assessment order. The assessee filed an application for withdrawal of the present appeal in pursuance to opting for the scheme.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme for dispute resolution.

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

For Appellant: Ms. Sumisha, CA
Hearing: 22.11.2021

Date of hearing: 22.11.2021 Date of order : 22.11.2021

ORDER PER V.P. RAO, J.M. This appeal by the assessee is directed against the assessment order dated 16.11.2017 passed in pursuance to the directions of ld. DRP dated 01.11.2017 for the assessment year 2015-16.

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 22.11.2021 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 AR has pleaded that the present appeal of the assessee may be allowed to be withdrawn.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 has 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.5 dated 30.01.2021, thereby acknowledging full and final settlement 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.

Recent GST High Court judgments

Search GST case law →