M/S. OIP SENSOR SYSTEMS INDIA LIAISON OFFICE,NEW DELHI vs. DDIT, NEW DELHI

PDF · subscribers
ITA 6293/DEL/2012Status: DisposedITAT Delhi01 February 2021AY 2009-103 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 allowed the assessee's request to withdraw the appeals. The withdrawal was based on the settlement of the matters under the Vivad se Vishwas Scheme, 2020.

What were the facts?

The assessee filed appeals against assessment orders for AY 2009-2010 and 2010-2011. The assessee sought permission to withdraw these appeals.

What were the issues?

The primary issue was the assessee's request to withdraw the appeals due to settlement under the Vivad se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 144C,Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCHES “D” : DELHI

Before: SHRI BHAVNESH SAINI & SHRI PRASHANT MAHARISHI

Hearing: 01.02.2021Pronounced: 01.02.2021

PER BHAVNESH SAINI, J.M. Both the appeals by the Assessee are directed against the assessment order Dated 19.10.2012 passed under section 144C r.w.s.143(3) of the I.T. Act, 1961, for the A.Y. 2009-2010 by DDIT, Circle-2(1), International Taxation 2 ITA.Nos.6293/Del./2012 & ITA.No.680/Del./2014 M/s. OIP Sensor Systems India Liaison Office, New Delhi. and assessment order Dated 04.01.2014 under section 144C(13) read with section 143(3) of the I.T. Act, 1961, for the A.Y. 2010-2011 passed by DDIT, Circle-2(1), International Taxation, New Delhi.

2.

We have heard the Learned Representatives of both the parties through video conferencing.

4.

Learned Counsel for the Assessee seeks permission to withdraw both the appeals as the matters are settled under VIVAD SE VISHWAS SCHEME, 2020 and requisite Forms have been issued in favour of the assessee.

5.

In view of the above, both the appeals of assessee are dismissed as withdrawn.

6.

In the result, appeals of the Assessee are dismissed.

Order pronounced in the open Court.

More judgments on Section 144C

All 3,699 judgments and leading authorities on Section 144C →

Recent GST High Court judgments

Search GST case law →