DOKA GMBH,AUSTRIA vs. ACIT, CIRCLE- 1(2)(2), INTERNATIONAL TAXATION, NEW DELHI

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ITA 7685/DEL/2017Status: DisposedITAT Delhi20 April 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 that the assessee had filed the necessary declaration under the Vivad se Vishwas Act and received Form-III. Consequently, the appeal was consigned to records and treated as dismissed.

What were the facts?

The assessee, M/s Doka GMBH, filed an appeal against an order for AY 2014-15. The assessee subsequently opted to settle the tax arrears under The Direct Tax Vivad se Vishwas Act, 2020.

What were the issues?

The primary issue was the impact of the assessee opting for settlement under the Vivad se Vishwas Act on the pending appeal before the ITAT.

Which sections of the Income-tax Act were involved?

Section 4

AI-generated summary — verify with the full judgment below

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

Hearing: 20.04.2021Pronounced: 20.04.2021

ORDER PER R.K. PANDA, AM: This appeal is preferred by the assessee against order dated 17.10.2017 passed by the Learned Asst. Commissioner of Income Tax, Circle-1(2)(2), (International Taxation), New Delhi for Assessment Year 2014-15.

2.0 The Ld. Authorized Representative (AR) submits that the assessee has opted to settle the dispute relating to the tax arrears for the assessment year under consideration under The Direct Tax Vivad se Vishwas Act, 2020. It has been stated that the necessary declaration in accordance with Section 4 of The Direct Tax Vivad se Vishwas Act, 2020 has been filed by the assessee and that Form-III has also been received.

3.0 Considering the aforesaid situation, the captioned appeal is consigned to the records and treated as dismissed.

4.0 In view of the aforesaid, the appeal is consigned to the records and, for statistical purposes, is treated as dismissed.

Above decision was announced on conclusion of Virtual Hearing on 20th April, 2021.

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