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Income Tax Appellate Tribunal, DELHI
Before: SH. ANIL CHATURVEDI & SH. K. NARASIMHA CHARY
ORDER PER BENCH : These three appeals filed by the assessee are directed against the order of the Deputy Commissioner of Income Tax (International Taxation), Circle, Gurgaon u/s 144C(5) of the Act pursuant to the direction of Deputy Resolution Panel (DRP) New Delhi order dated 18.10.2016, 11.11.2014 & 28.11.2015 for Assessment Years 2012-13, 2010-11 & 2011-12.
2 2. Before us, assessee has moved an application dated 2nd February 2021 wherein the assessee has stated that it has opted for Vivad Se Vishwas (VSV) 2020 and has filed the declaration (Form-1) and undertaking (Form-2) Scheme and Designated Authority is yet to issue certificate in Form-3.
After considering the submissions made by the AR, we dismiss the appeals of assessee as withdrawn subject to a caveat that in case the dispute relating to tax arrears for the captioned assessment years are not ultimately resolved in terms of the aforesaid Act, the assessee shall be at liberty to approach the Tribunal for reinstitution of the appeals and the Tribunal shall consider such application appropriately as per law. With these directions, all the three appeals of the assessee are dismissed as withdrawn.
In the result, all the three appeals of the assessee are 4. dismissed.