What did the Tribunal hold?

The tribunal noted the assessee's submission regarding settlement under the Vivaad Se Vishwas Act and acknowledged the Department's lack of objection. Consequently, the appeal was dismissed as withdrawn.

The Department filed an appeal against the CIT(A) order. The assessee informed the tribunal that they had opted for settlement under the Direct Taxes Vivaad Se Vishwas Act, 2020.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for settlement under the Vivaad Se Vishwas Act.

DCIT vs C-Dot Alcatel- Lucent Research… | ITAT Delhi 2021

Income Tax Appellate Tribunal, DELHI BENCH “1–1 ”: NEW DELHI

Before: SHR AMIT SHUKLASHRI PRASHANT MAHARISHI

For Appellant: Ms. Saloni Shital, A.R.; &, Mr. Rishabh Malhotra, A.R

For Respondent: Shri Surender Pal [CIT] – DR;

Hearing: 09/02/2021Pronounced: 09/02/2021

O R D E R PER PRASHANT MAHARISHI, A. M.

This appeal is filed by the Department against the order of the ld. CIT(A)-44, New Delhi dated 27.04.2018 for the Assessment Year 2012-13.

When the matter is called up for hearing the ld. AR of the assessee submitted a letter dated 23.12.2020 wherein, it is submitted that assessee has already opted for settlement of the dispute involved in this appeal under the Direct Taxes Vivaad Se Vishwas Act, 2020 by filing Form Nos. 1 and 2. Subsequently, Form No. 3 as per section 5(1) of the Vivaad Se Vishwas Scheme, 2020 was also issued to the company on 16.12.2020. 3. The ld. DR has no objection. 4. In view of the above facts the appeal of the Department is dismissed as withdrawn.

Accordingly, appeal of the Department is dismissed.

Order pronounced in the open court on 09/02/2021.

DCIT, CIRCLE- 5(2), NEW DELHI vs. C-DOT ALCATEL- LUCENT RESEARCH CENTRE PVT. LTD., NEW DELHI

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

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