CSC TECHNOLOGY SINGAPORE PTE. LTD.,NOIDA vs. DCIT (INTERNATIONAL TAXATION), NEW DELHI

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ITA 415/DEL/2016Status: DisposedITAT Delhi05 January 2021AY 2011-124 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The Tribunal dismissed the appeals as withdrawn based on the assessee's statement about settling the dispute under the Vivaad Se Vishwas Scheme.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 the 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?

Whether the appeals should be dismissed as withdrawn due to the assessee opting for the Vivaad Se Vishwas Scheme.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 ‘D’, NEW DELHI

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

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

PER N. K. BILLAIYA, AM:

1.

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On such statement both these appeals are dismissed as withdrawn.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.

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