M/S. MOTOROLA MOBILITY INDIA PVT. LTD.,GURGAON vs. DCIT, GURGAON

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ITA 1416/DEL/2017Status: DisposedITAT Delhi06 January 2021AY 2012-133 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The Tribunal dismissed the appeal as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme. The assessee was granted liberty to seek restoration of the appeal if the dispute settlement was not finalized.

What were the facts?

The assessee filed an appeal against the Assessing Officer's order for AY 2012-13. The assessee later sought to withdraw the appeal as they had opted to settle the dispute under the "Vivad Se Vishwas Scheme, 2020".

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee's participation in the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144C

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘I-2’ : NEW DELHI

Before: SHRI R.K. PANDA & SHRI KULDIP SINGH

For Appellant: Shri Divyanshu Agarwal, Advocate
For Respondent: Shri Anupam Kant Garg, CIT DR
Hearing: 06.01.2021

Date of Hearing : 06.01.2021 Date of Order : 06.01.2021 O R D E R PER KULDIP SINGH, JUDICIAL MEMBER : Appellant, M/s. Motorola Mobility India Pvt. Ltd., (hereinafter referred to as ‘the assessee’), by filing the present appeal, sought to set aside the impugned order dated 31.01.2017 passed by the Assessing Officer (AO) in consonance with the orders passed by the ld. DRP/TPO under section 143 (3) read with section 144C of the Income-tax Act, 1961 (for short ‘the Act’) qua the assessment year 2012-13.

2.

Ld. Counsel for the assessee filed an application seeking withdrawal of the appeal on the ground that the assessee has opted to settle the dispute relating to the tax arrears for the assessment year under consideration under the “Vivad Se Vishwas Scheme, 2020” and has filed Form 3 issued by the Tax Department and also submitted that the issuance of Form 5 by the Designated Authority is still awaited.

3.

Keeping in view the aforesaid facts, present appeal is hereby dismissed with liberty to get it restored by the assessee in case dispute is not settled as per scheme. The Revenue has no objection with regard to the aforesaid caveat. Consequently, the present appeal is dismissed. Order pronounced in open court on this 6th day of January, 2021 after the conclusion of the virtual hearing.

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