What did the Tribunal hold?

The Tribunal noted that the dispute was resolved under the Vivad Se Viswas Scheme. Since the assessee had paid the taxes, the appeals filed by the Revenue were dismissed.

The assessee resolved its tax dispute with the Revenue under the Vivad Se Viswas Scheme and received a certificate confirming tax payment. The Revenue did not dispute this fact.

What were the issues?

Whether the appeals filed by the Revenue should be dismissed when the assessee has settled the dispute under the Vivad Se Viswas Scheme.

DCIT vs Oototec Gmbh &Co. Kg | ITAT Kolkata 2022

Income Tax Appellate Tribunal, ‘C’ BENCH, KOLKATA

Before: Shri Rajpal Yadav, Vice-(KZ) & Shri Rajesh Kumar

Per Bench:- The present two appeals are directed at the instance of Revenue against the separate orders of ld. Commissioner of Income Tax (Appeals)- 22, Kolkata dated 24.10.2019 passed for the assessment years 2014-15 and 2015-16 respectively.

The assessee has filed an application pleading therein that it has resolved the dispute with the Revenue under Vivad Se Viswas Scheme and a Certificate in Form No. 5 has been issued to it. According to this Certificate, the assessee has paid the taxes. The ld. CIT(DR) did not dispute this fact. Copy of Form No. 5 has been placed on record in both & 21/KOL/2020 Assessment Years : 2014-2015 & 2015-2016 Outotec Gmbh & Co. KG the assessment years. Since the assessee has already resolved the dispute with the Revenue under Vivad Se Viswas Scheme and, therefore, it was for the Revenue to withdraw its appeals, but Revenue failed to file the application. However, considering the above facts and circumstances, we dismiss both the appeals.

In the result, both the appeals of the Revenue are dismissed. Order pronounced in the open Court on July 14, 2022.

D.C.I.T.(IT)-CIRCLE-2(1), KOLKATA vs. OOTOTEC GMBH &CO. KG, KOLKATA

What did the Tribunal hold?

What were the facts?

What were the issues?

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