BACKBASE EUROPE BV,NETHERLANDS vs. ACIT (INTERNATIONAL TAXATION)- CIRCLE-1(1)(2), NEW DELHI

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ITA 9194/DEL/2019Status: DisposedITAT Delhi03 March 2021AY 2016-172 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 accepted the assessee's request for withdrawal of the appeal. This was based on the assessee opting to settle the tax dispute under the Vivad Se Vishwas Scheme, 2020.

What were the facts?

The assessee, Backbase Europe BV, filed an appeal against an order of the ACIT for the assessment year 2016-17. The assessee subsequently requested to withdraw the appeal.

What were the issues?

Whether the assessee's appeal should be dismissed due to opting for settlement under the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 5(1)

AI-generated summary — verify with the full judgment below

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

Before: SHRI G.S. PANNU & SHRI KUL BHARAT

For Respondent: Shri. M. Baranwal, Sr. DR
Hearing: 03.03.2021Pronounced: 03.03.2021

PER G.S. PANNU, VP : This appeal by the assessee for the assessment year 2016-17 is directed against the order of learned ACIT, Intl Taxation, New Delhi dated 11.10.2019. .

2 ITA-9194/Del/2019

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