M/S. SIEMENS INDUSTRY INC.,GURUGRAM vs. DCIT (INTERNATIONAL TAXATION), NEW DELHI

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ITA 2132/DEL/2017Status: DisposedITAT Delhi29 January 2021AY 2012-132 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 to withdraw the appeal. The assessee had opted to settle the dispute under the Vivad se Vishwas Scheme, 2020.

What were the facts?

The assessee filed an appeal for the assessment year 2012-13. The assessee subsequently requested to withdraw the appeal.

What were the issues?

The primary issue was the assessee's request for withdrawal of the appeal due to opting for the Vivad se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘B’: NEW DELHI

Before: SHRI G.S. PANNU & SHRI SUDHANSHU SRIVASTAVA

For Respondent: Shri. M. Baranwal, Sr. DR
Hearing: 29.01.2021Pronounced: 29.01.2021

PER G.S. PANNU, VP : This appeal by the assessee for the assessment year 2012-13 is directed against the order of learned Deputy Commissioner of Income Tax, Intl. Taxation, New Delhi, dated 31.01.2017.

2 ITA-2132/Del/2017

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