QUINTILES RESEARCH (INDIA) PVT. LTD. ( AS SUCCESSOR TO QUINTILES DATA PROCESSING CENTRE (INDIA) PVT. LTD.),,BANGALORE vs. THE DY. CIT, INTERNATIONA TAXATION-1, AHMEDABAD

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ITA 932/AHD/2018Status: DisposedITAT Bangalore11 April 2025AY 2012-13Bench: SHRI PRASHANT MAHARISHI (Vice President), SHRI KESHAV DUBEY (Judicial Member)1 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee has opted for the VSVS scheme and submitted Form 1 and Form 2. The revenue's counsel agreed to the withdrawal of the appeal. Consequently, the appeals were dismissed as withdrawn.

What were the facts?

The assessee filed appeals for assessment years 2012-13 & 2013-14 against the orders of the CIT(Appeals). The assessee opted for the Direct Tax Vivad Se Vishwas Scheme, 2024 (VSVS) and submitted the necessary forms and challan.

What were the issues?

Whether the appeals should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH : BANGALORE

Before: SHRI PRASHANT MAHARISHI & SHRI KESHAV DUBEY

For Appellant: Shri Niraj Saraogi, CA
For Respondent: Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru
Hearing: 09.04.2025Pronounced: 11.04.2025

Date of hearing : 09.04.2025 Date of Pronouncement : 11.04.2025 O R D E R Per Bench 1. These appeals are filed by IQVIA RDS (India) Private Ltd. (the assessee/appellant) for the assessment years 2012-13 & 2013-14 against the separate appellate orders passed by the CIT(Appeals)-13, Ahmedabad [ld. CIT(A)] dated 31.1.2018.

2.

The ld. counsel for the assessee submitted that for the AYs 2012-13 & 2013-14, the assessee has opted for Direct Tax Vivad Se Vishwas

Scheme, 2024 (VSVS) and has filed Form 1 dated 06.12.2024. Form 2 dated 24.1.2025 has been issued by the competent authority and the assessee has remitted the amount as per Form 2. Copies of Form 1, 2 & Challan are placed on record. Accordingly he requested for withdrawal of the appeal with liberty to revive the appeal if Form 4 certifying the settlement is not received. The ld. DR agreed.

3.

In view of the above, all the appeals of the assessee are dismissed as withdrawn. The assessee is given liberty that in case if the dispute is not settled under VSVS, application may be made for recall of this order in accordance with law.

4.

In the result, the appeals by the assessee are dismissed.

Pronounced in the open court on this 11th day of April, 2025.

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