CSC TECHNOLOGY SINGAPORE PTE. LTD,SINGAPORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, NEW DELHI

PDF · subscribers
ITA 1463/DEL/2015Status: DisposedITAT Delhi05 January 2021AY 2010-114 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The Tribunal dismissed the appeals as withdrawn based on the assessee's statement about settling the dispute under the Vivaad Se Vishwas Scheme. Liberty was granted to revive the appeals if settlement failed for technical reasons.

What were the facts?

The assessee filed appeals against assessment orders for AY 2010-11 and 2011-12. The assessee subsequently filed a declaration under the Vivaad Se Vishwas Scheme, 2020 to settle the dispute.

What were the issues?

The primary issue was the settlement of tax disputes under the Vivaad Se Vishwas Scheme, leading to the withdrawal of the appeals.

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 ‘D’, NEW DELHI

Before: SH. N. K. BILLAIYA & MS. SUCHITRA KAMBLE

Hearing: 05/01/2021Pronounced: 05/01/2021

PER N. K. BILLAIYA, AM:

1.

415/Del/2016 are two separate appeals by the assessee preferred against two separate orders framed u/s. 143 (3) r.w.s. 144 C of the Act dated 26.02.2014 and 19.11.2015 pertaining to A.Y.2010-11 and 2011-12 respectively.

2.

At the very outset the counsel for the assessee stated that the appellant has filed a declaration under Vivaad Se Vishwas Scheme, 2020 to settle the dispute. The counsel stated that relevant forms have already been filed.

3.

On such statement both these appeals are dismissed as withdrawn. However, liberty is given to the appellant to approach the Tribunal for the revival of the appeals if for some technical reason the dispute could not be settled under the Vivaad Se Vishwas Scheme, 2020.

4.

On such concession both the appeals are dismissed.

5.

Decision announced in the open court in the presence of both the representatives on 05.01.2021.

More judgments on Section 144C

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

Recent GST High Court judgments

Search GST case law →