VIRAGE LOGIC INTERNATIONAL (NOW KNOWN AS SYNOPSYS INDIA PVT. LTD.),NOIDA vs. DCIT, CIRCLE- 2(2), INTL. TAXATION, NEW DELHI

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ITA 4801/DEL/2017Status: DisposedITAT Delhi23 February 2021AY 2010-113 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted the assessee's application under the Vivad Se Vishwas Scheme and accordingly dismissed the appeal as withdrawn. Liberty was granted to approach the Tribunal if the dispute could not be settled for technical reasons.

What were the facts?

The assessee filed an appeal before the ITAT against an order of the CIT(A). Subsequently, the assessee moved an application under the Vivad Se Vishwas Scheme, 2020 to settle the dispute.

What were the issues?

The primary issue was the settlement of the dispute under the Vivad Se Vishwas Scheme and its impact on the pending appeal.

AI-generated summary — verify with the full judgment below

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

Before: SH. N. K. BILLAIYA & MS. SUCHITRA KAMBLE

Hearing: 23/02/2021Pronounced: 23/02/2021

This appeal filed by the assessee preferred against the order of CIT(A)-38, Delhi dated 25.04.2017 pertaining to A.Y.2010-11.

2.

By application dated 22.02.2021 the counsel for the assessee brought to our notice that the appellant has moved an application under Vivad Se Vishwas Scheme, 2020 to settle the dispute.

3.

Noting the fact this appeal by the assessee is dismissed as withdrawn. However, a liberty is given to the assessee to approach the Tribunal, if for some technical reason the dispute could not be settled under the Vivad Se Vishwas Scheme, 2020. The appeal is dismissed as withdrawn. 4. In the result, the appeal filed by the assessee is dismissed as withdrawn. 5. Decision announced in the open court in the presence of both the representatives on 23.02.2021.

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