M/S. GIESECKE & DEVRIENT 3S AB,GURGAON vs. ACIT (INTERNATIONAL TAXATION), NEW DELHI

PDF · subscribers
ITA 2084/DEL/2017Status: DisposedITAT Delhi10 February 2021AY 2012-133 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The tribunal accepted the assessee's request for withdrawal of the appeals. The appeals were dismissed as withdrawn.

What were the facts?

The assessee filed appeals for assessment years 2012-13 to 2014-15. The assessee subsequently requested to withdraw these appeals.

What were the issues?

Whether the assessee's appeals should be withdrawn due to opting for the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

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

Before: SHRI G.S. PANNU & SHRI K. NARASIMHA CHARY

Hearing: 10.02.2021Pronounced: 10.02.2021

BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER & 6183 to 6184/Del/2017 Assessment Years : 2012-13 to 2014-15 M/S GIESECKE & DEVRIENT Vs. ASSISTANT COMMISSIONER OF 3S AB, (NOW KNOWN AS INCOME TAX, CIRCLE 1(3)(1), GIESECKE AND DEVRIENT INTERNATIONAL TAXATION, ROOM NORDIC AB AND FORMERLY NO. 410, E-2, 4TH FLOOR, CIVIC KNOWN AS SMART TRUST CENTRE, NEW DELHI AB), PLOT NO. 57, SECTOR-44, GURGAON-122003, HARYANA (PAN: AAOCS1204R) (Appellant) (Respondent) Appellant by : Sh. Rohan Khare, Adv. Respondent by : Sh. M. Baranwal, Sr. DR. Date of hearing : 10.02.2021 Date of pronouncement : 10.02.2021 ORDER PER G.S. PANNU, VP : These appeals by the assessee for the assessment years 2012-13 to 2014-15 are directed against the respective orders of Learned CIT(A)-42, New Delhi.

Recent GST High Court judgments

Search GST case law →