M/S. CONCENTRIX DAKSH SERVICES INDIA PVT. LTD.,GURGAON vs. DCIT, NEW DELHI
In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.
What did the Tribunal hold?
The Tribunal dismissed the assessee's appeal. However, liberty was granted to the assessee to approach the Tribunal again if they could not avail the benefits of the 'Vivad se Vishwas' scheme or if their application was rejected.
What were the facts?
The assessee was contemplating opting for the 'Direct Tax Vivad se Vishwas Scheme'. The appeal was adjourned to confirm this. On the adjourned date, the assessee could not confirm their decision regarding the scheme.
What were the issues?
The primary issue was the assessee's intention to opt for the Vivad se Vishwas scheme and its impact on the ongoing appeal proceedings.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH ‘I-1’, NEW DELHI
Before: Sh. H. S. SidhuDr. B. R. R. Kumar
Per Dr. B.R.R. Kumar, Accountant Member:
The present appeal has been filed by the assessee against the order of the ld. CIT(A)-37, New Delhi, dated 31.01.2017.
During the hearing held on 14.12.2020, the assessee submitted before the Court that the assessee is contemplating to opt for “Direct Tax Vivad se Vishwas Scheme”. The case was adjourned to 17.12.2020 with a direction to confirm the same. On the designated date of hearing, the ld. AR submitted that the same could not be confirmed. When asked upon if any prejudice is caused if the appeal is dismissed at this juncture, it was replied that leave may please be granted in case the application is rejected.
2 Concentrix Daksh Services India Pvt. Ltd. 3. Hence, the appeal of the assessee is being dismissed with liberty to the assessee to approach the Tribunal in case the assessee could not avail the benefits of opting for “Vivad se Vishwas” or in case application has been rejected by the revenue.
In the result, the appeal of the assessee is dismissed. Order Pronounced in the Open Court on 17/12/2020.
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