PARSONS BRINCKERHOFF INDIA PVT. LTD.,NEW DELHI vs. ADDL,CIT, SPECIAL RANGE-7, NEW DELHI

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ITA 4337/DEL/2018Status: DisposedITAT Delhi16 March 2021AY 2013-142 pages
AI SummaryDismissed

What did the Tribunal hold?

The tribunal dismissed the appeal due to the assessee opting for the Vivad Se Vishwas Scheme. The dismissal was with liberty to restore the appeal if the dispute is not settled under the scheme.

What were the facts?

The assessee sought to set aside an order for assessment year 2013-14. The assessee applied for an adjournment stating they opted to settle the dispute under the "Vivad Se Vishwas Scheme, 2020".

What were the issues?

Whether the appeal should be dismissed as the assessee has opted for a dispute resolution scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘I-2’ : NEW DELHI

Before: SHRI R.K. PANDA & SHRI KULDIP SINGH

For Appellant: Ms. Akansha Dixit, Advocate
For Respondent: Ms. Meera Srivastava, CIT DR
Hearing: 16.03.2021

(PAN : AACCP3729L) (APPELLANT) (RESPONDENT) ASSESSEE BY : Ms. Akansha Dixit, Advocate REVENUE BY : Ms. Meera Srivastava, CIT DR Date of Hearing : 16.03.2021 Date of Order : 16.03.2021 O R D E R PER KULDIP SINGH, JUDICIAL MEMBER : Appellant, M/s. Parsons Brinckerhoff India Pvt. Ltd., (hereinafter referred to as ‘the assessee’), by filing the present appeal, sought to set aside the impugned order dated 12.01.2018 passed by Ld. CIT (A)-38, New Delhi qua the assessment year 2013-14.

2.

Ld. Counsel for the assessee filed an application seeking adjournment of the case on the ground that 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” and has filed necessary Forms 1 & 2 with the Tax Department.

3.

Keeping in view the aforesaid facts, present appeal is hereby dismissed with liberty to get it restored by the assessee in case dispute is not settled as per scheme. The Revenue has no objection with regard to the aforesaid caveat. Consequently, the present appeal is dismissed. Order pronounced in open court on this 16th day of March, 2021 after the conclusion of the virtual hearing.

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