AMAS INVESTMENT PROJECT SERVICES LTD.,CHENNAI vs. DCIT, CIRCLE- 1(1)(1), INTERNATIONAL TAXATION, NEW DELHI

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ITA 7782/DEL/2017Status: DisposedITAT Delhi07 January 2021AY 2014-152 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The Tribunal disposed of the appeal as withdrawn, subject to the issuance of Form No. 3 under the Vivad se Vishwas Scheme in favour of the assessee.

What were the facts?

The assessee filed an appeal against an assessment order for AY 2014-15. The assessee later settled the matter under the Vivad se Vishwas Scheme, 2020.

What were the issues?

The primary issue was the withdrawal of the appeal due to settlement under the Vivad se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “A” NEW DELHI

Before: SHRI BHAVNESH SAINI & SHRI PRASHANT MAHARISHI

Hearing: 07.01.2021

आदेश /O R D E R PER BHAVNESH SAINI, J.M.

1.

This appeal by assessee has been directed against the assessment order passed by DCIT, Circle 1(1)(1), International Taxation, New Delhi dated 30.10.2017 for AY 2014-15.

2.

Ld. Counsel for assessee submitted that assessee has settled the matter under Vivad se Vishwas Scheme, 2020 and Form No. 1 & 2 have been issued. He has, therefore, submitted that appeal of assessee may be dismissed as withdrawn, subject to issue of Form No. 3 in favour of the assessee.

I.T.A.No.7782/Del/2017/A.Y.2014-15

3.

In view of the above, the appeal of the assessee stands disposed of in terms above, subject to issue of Form No. 3 in favour of the assessee.

Order pronounced in the open court.

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