LURGI INDIA INTERNATIONAL SERVICES PVT.LTD., (FORMERLY KNOWN AS AIR LIQUIDE ENGG. INDIA P. LTD.),DELHI vs. DCIT, CIRCLE-1(1), HYD, HYDERABAD

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ITA 341/HYD/2016Status: DisposedITAT Delhi11 October 2021AY 2011-122 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 noted that the assessee had opted for the Vivad Se Vishwas Scheme and the Department had issued Form No. 3. Therefore, the appeal was allowed to be withdrawn.

What were the facts?

The assessee filed an appeal for the assessment year 2011-12. The assessee opted to settle the dispute under The Direct Tax Vivad Se Vishwas Scheme, 2020 and filed the necessary forms.

What were the issues?

Whether the appeal should be withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

The Direct Tax Vivad Se Vishwas Scheme, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, [ DELHI BENCH : “I–1” NEW DELHI ]

Before: SHRI SUDHANSHU SRIVASTAVA & SHRI PRASHANT MAHARISHI

For Appellant: Shri Amit Gupta, A. R.;
For Respondent: Shri Surendra Pal, [CIT] – D.R
Hearing: 11/10/2021Pronounced: 11/10/2021

O R D E R PER PRASHANT MAHARISHI, A. M.

1.

This appeal is filed by the assessee for assessment year 2011-12 against the order of the ld. DCIT, Circle 1(1), Hyderabad, dated 21.03.2016.

2.

At the time of hearing the assessee submitted that he has opted to settle the dispute involved in the impugned appeal under The Direct Tax Vivad Se Vishwas Scheme, 2020 and has already filed Form Nos. 1 and 2 under the Scheme. Therefore, the appeal of the assessee may be allowed to be withdrawn. 3. The ld. DR also agreed with the above contentions. 4. On careful consideration of the fact it is found that Form No. 3 has been issued to the assessee by the Department on 18th of January, 2021 under The Direct Tax Vivad Se Vishwas Act, 2020. Therefore, the appeal of the assessee is allowed as withdrawn and hence dismissed. Page | 1

5.

In the result, appeal of the assessee is dismissed.

Order pronounced in the open court on : 11/10/2021.

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