SABRE TRAVEL NETWORK (INDIA) P.LTD,MUMBAI vs. DCIT 6(1)(1), MUMBAI

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ITA 1055/MUM/2017Status: DisposedITAT Mumbai28 July 2021AY 2005-063 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 noted that the assessee had opted for the Vivad Se Vishwas Scheme and received Form-5. Both parties agreed to this settlement.

What were the facts?

The assessee filed an appeal before the ITAT for AY 2005-06. The assessee later filed an application under the Vivad Se Vishwas Scheme, 2020, to settle the tax dispute.

What were the issues?

The primary issue was the settlement of the tax dispute under the Vivad Se Vishwas Scheme, leading to the withdrawal of the appeal.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144C(13),Section 254,Section 144C(5)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘J‘ BENCH

Before: SHRI MAHAVIR SINGH & SHRI S. RIFAUR RAHMAN

For Appellant: Shri Ninad Patade
For Respondent: Shri Vatsalya Saxena
Hearing: 28/07/2021Pronounced: 28/07/2021

आदेश / O R D E R PER MAHAVIR SINGH (V.P.): This appeal in IT(TP)A No.1055/Mum/2017 for A.Y.2005-06 preferred by the order against the final assessment order passed by the Assessing Officer dated 13/12/2016 u/s.143(3) r.w.s.144C(13) and 254 of the Income Tax Act, hereinafter referred to as Act, pursuant to the directions of the ld. Dispute Resolution Panel (DRP in short) u/s.144C(5) of the Act dated 24/10/2016 for the A.Y.2005-06.

2 IT(TP)A No.1055/Mum/2017 M/s. Sabre Travel Network (India) P. Ltd.,

2.

We find that the ld. AR filed a letter dated 27/07/2021 mentioning that assessee had preferred an application under direct tax “Vivad Se Viswas Scheme 2020” to settle this tax dispute for the year under consideration and had obtained Form-5 from the designated authority thereon, copy of which was enclosed alongwith this letter. Ld. DR also agreed that the Form-5 has been received.

3.

In view of this, we hereby dismiss the appeal pending before us.

4.

In the result, appeal of the assessee is dismissed as withdrawn.

Order pronounced on 28/07/2021 by way of proper mentioning in the notice board.

1.

Sd/- Sd/- (S. RIFAUR RAHMAN) (MAHAVIR SINGH) ACCOUNTANT MEMBER VICE PRESIDENT Mumbai; Dated 28/07/2021 Sudip Sarkar, Sr. Ps.

3 IT(TP)A No.1055/Mum/2017 M/s. Sabre Travel Network (India) P. Ltd.,

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