CONCENTRIX DAKSH SERVICES INDIA PVT. LTD.,GURGAON vs. ACIT, CIRCLE- 6(2), NEW DELHI

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ITA 4265/DEL/2018Status: DisposedITAT Delhi03 February 2021AY 2013-142 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. The appeal was consigned to record and treated as dismissed for statistical purposes, subject to reinstitution if the dispute is not resolved under the Vivad Se Vishwas Act.

What were the facts?

The assessee filed an appeal against an order for assessment year 2013-14. The assessee subsequently requested to withdraw the appeal as they had opted to settle the dispute under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the appeal can be withdrawn by the assessee due to opting for the Vivad Se Vishwas Scheme. The consequence of such withdrawal on the appeal's status.

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 ‘ I-1 NEW DLEHI

Before: SHRI ANIL CHATURVEDI & SHRI K. NARASIMHA CHARY

Hearing: 03.02.2021

PER K. NARASIMHA CHARY, J.M. This appeal is filed by Concentrix Daksh Services India Pvt. Ltd (the assessee) being aggrieved by the Order dated 28.02.2017 for assessment year 2013-14, pursuant to the directions of the Dispute Resolution Panel - I, New Delhi (“Ld. DRP”).

2.

Learned Counsel for the assessee, vide letter dated 03.02.2021, has requested for withdrawal of the appeal filed by assessee and stated that the assessee has opted to settle the dispute relating to the tax arrears under the Vivad Se Vishwas Scheme, 2020 for the assessment year under consideration. A certificate to this effect under section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020 is also stated to have been received by assessee.

3.

Learned CIT/DR has no objection.

4.

In view of the above, we accept the request of the assessee for withdrawal of the appeal.

5.

However, the aforesaid is subject to a caveat that in case the dispute relating to tax arrears for the captioned assessment year is not ultimately resolved in terms of the Act, the assessee shall be at liberty to approach the Tribunal for reinstitution of the appeal and the Tribunal shall consider such application appropriately as per law. The Revenue has no objection with regard to the aforesaid caveat.

1.

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

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