ADOBE SYSTEMS SOFTWARE IRELAND LTD.,DUBLIN, IRELAND vs. DCIT, INTERNATIONAL TAXATION, CIRCLE- 1(1)(1), NEW DELHI

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ITA 4920/DEL/2017Status: DisposedITAT Delhi17 February 2021AY 2006-072 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 accepted the assessee's request for withdrawal of the appeals. This was based on the assessee opting to settle the tax arrears under the Vivad Se Vishwas Scheme, 2020.

What were the facts?

The assessee, Adobe Systems Software Ireland Ltd., filed appeals against the CIT(A) order for assessment years 2004-05, 2005-06, and 2006-07. The assessee subsequently requested to withdraw these appeals.

What were the issues?

Whether the appeals should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘A’ NEW DELHI

Before: SHRI G.S. PANNU & SHRI K.N. CHARY

For Appellant: Ms Saloni Shital, Shri Rishabh Malhotra
For Respondent: Shri M. Barnwal, Sr. DR
Hearing: 17.02.2021Pronounced: 17.02.2021

PER G.S. PANNU, VICE PRESIDENT These appeals by the assessee are directed against the order of learned Commissioner of Income Tax(A)-42, New Delhi dated 31.05.2017 and pertain to assessment years 2004-05, 2005-06 and 2006-07.

ITA 4918, 4919 & 4920/D/2017

2.

The learned counsel for the assessee, vide letter dated 9th February, 2021 has requested for withdrawal of the appeals and stated that the assessee has opted to settle the dispute relating to the tax arrears for the assessment years under consideration under the Vivad Se Vishwas Scheme, 2020. A certificate to this effect under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020 has also been filed.

3.

Learned Senior DR has no objection.

4.

In view of the above, we accept the request of the assessee for withdrawal of the appeals.

5.

In the result, the appeals of the assessee are dismissed as withdrawn.

1.

Above decision was announced on conclusion of Virtual Hearing in the presence of both the parties on 17th February, 2021.

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