BRITISH AIRWAYS PLC (INDIA BRANCH),GURGAON vs. DCIT, CIRCLE- 1(1)(2), INTL. TAXATION, NEW DELHI

PDF · subscribers
ITA 4488/DEL/2017Status: DisposedITAT Delhi30 September 2021AY 2014-153 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 the assessee's request for withdrawal of the appeal. This request was made because the assessee had opted to settle the tax arrears under the 'Vivad Se Vishwas Scheme, 2020'.

What were the facts?

The assessee, British Airways PLC (India Branch), filed an appeal against an order for assessment year 2014-15. The assessee subsequently requested to withdraw the appeal.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal due to opting for the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: ‘D’ NEW DELHI

Before: SHRI KUL BHARAT & SHRI O.P. KANT

For Appellant: Shri Vishal Kalra, Advocate, Ms. Yishee Goel, Advocate
Hearing: 30.09.2021Pronounced: 30.09.2021

ORDER PER O.P. KANT, AM:

This appeal by the assessee is directed against the order dated 28.04.2017 passed by learned Commissioner of Income Tax (Appeals)-42, Delhi, for assessment year 2014-15. 2. We have heard the counsel through Video Conferencing. 3. The assessee, vide its letter dated 30.09.2021, has requested for withdrawal of the appeal as 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 filed a copy of Form No. 3 issued by the respective Commissioner of Income Tax, which is placed on record. 4. In view of the aforesaid, the appeal of the assessee is dismissed as withdrawn. Order pronounced in the open court on 30.09.2021.

Recent GST High Court judgments

Search GST case law →