I G WATTEEUW INTERNATIONAL,PUNE vs. ACIT, CIRCLE-2(1)(1), INTERNATIONAL TAXATION, NEW DELHI
Income Tax Appellate Tribunal, DELHI BENCH ‘D’, NEW DELHI
Before: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahman
Per Satbeer Singh Godara, Judicial Member:
This assessee’s appeal for Assessment Year 2019-20 arises against the ACIT,
Circle
International
Tax-2(1)(1),
Delhi, assessment order dated 21.07.2022 framed in consequence to the Dispute Resolution Panel (“DRP”)-1, New Delhi directions dated 27.05.2022, in proceedings u/s 143(3) r.w.s. 144C(13) of the Income Tax Act, 1961 (in short “the Act”).
Heard both the parties at length. Case file perused.
It emerges during the course of hearing that the assessee is stated to have filed application under the “Direct Tax Vivad IG Watteeuw International
2
Se Vishwas Scheme, 2024” and has already submitted Form 1 &
2 and Form 4 thereunder has not been issued by the prescribed authority till date.
The Revenue is equally fair in not disputing this clinching averments made by the assessee at this stage.
This assessee’s appeal is dismissed as withdrawn in above terms, subject to all just exceptions. Order Pronounced in the Open Court on 04/03/2025. (S. Rifaur Rahman) (Satbeer Singh Godara) Accountant Member Judicial Member
Dated: 04/03/2025
*Subodh Kumar, Sr. PS*