DCIT, CIRCLE- 3(1)(2), INTL. TAXATION, NEW DELHI vs. SYNOPSYS INDIA PVT. LTD( SINCE VIRAGE LOGIC INTERNATIONAL -INDIA BRANCH OFFICE), NOIDA

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ITA 7194/DEL/2017Status: DisposedITAT Delhi26 July 2021AY 2012-133 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The tribunal noted that as per Section 4(2) of the Vivad Se Vishwas Act, 2020, any pending appeal is deemed to be withdrawn upon the issuance of a certificate under Section 5(1). Since Form No. 3 was issued, the appeal is deemed withdrawn.

What were the facts?

The Revenue filed an appeal against the order of the CIT(A). The assessee informed the tribunal that the matter has been settled under the Vivad Se Vishwas Scheme, 2020, and Form No. 3 has been received.

What were the issues?

Whether an appeal pending before the ITAT is deemed withdrawn upon the assessee opting for and receiving confirmation under the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 4(2) of the Vivad Se Vishwas Act, 2020

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 Respondent: Ms. Saloni Shital, AR
Hearing: 26.07.2021Pronounced: 26.07.2021

ORDER PER O.P. KANT, AM:

This appeal by the revenue is directed against the order of learned Commissioner of Income Tax (Appeals)-44, New Delhi, dated 29.09.2017 passed for assessment year 2013-14. 2. The learned counsel for the assessee, at the outset, stated that the assessee has settled the matter under the “Vivad Se Vishwas Scheme, 2020” and Form no. 3 has also been received by the assessee. He, therefore, seeks permission to treat the appeal as deemed to be withdrawn under the provisions of Direct Tax Vivad Se Vishwas Act, 2020.

3.

We have heard learned Representative of both the parties through Video Conferencing and have perused Form No. 3 issued by Income-tax Department with reference to present appeal. For ready reference, Section 4(2) of the Direct Tax Vivad Se Vishwas Act (supra) reads as under: “4. (1) ………………………. (2) Upon the filing the declaration, any appeal pending before the Income-tax Appellate Tribunal or Commissioner (Appeals), in respect of the disputed income or disputed interest or disputed penalty or disputed fee and tax arrear shall be deemed to have been withdrawn from the date on which certificate under sub-section (1) of section 5 is issued by the designated authority.”

4.

In view of the above, as the Form No. 3 has been issued in the case of the assessee, the appeal of the Revenue is deemed to be withdrawn. Hence, the appeal is dismissed. Order pronounced in the open court.

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