MOTOROLA MOBILITY INDIA PVT. LTD.,GURGAON vs. DCIT, CIRCLE- 2(1), GURGAON

PDF · subscribers
ITA 7290/DEL/2017Status: DisposedITAT Delhi17 February 2021AY 2013-143 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 allowed the withdrawal of the appeal, subject to the condition that it could be restored if the dispute was not settled under the scheme. The Revenue had no objection to this arrangement.

What were the facts?

The assessee filed an appeal before the ITAT for the assessment year 2013-14. The assessee later sought to withdraw the appeal as they had opted to settle the tax dispute under the "Vivad Se Vishwas Scheme, 2020".

What were the issues?

The primary issue was the assessee's request to withdraw the appeal due to opting for a settlement scheme, and the consequential dismissal of the appeal.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144C

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘I-2’ : NEW DELHI

Before: SHRI KULDIP SINGH & SHRI PRASHANT MAHARISHI

For Appellant: Shri Divyanshu Agrawal, Advocate
For Respondent: Shri M. Baranwal, Senior DR
Hearing: 17.02.2021

(PAN : AAFCP2261E) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Divyanshu Agrawal, Advocate REVENUE BY : Shri M. Baranwal, Senior DR Date of Hearing : 17.02.2021 Date of Order : 17.02.2021 O R D E R PER KULDIP SINGH, JUDICIAL MEMBER : Appellant, M/s. Motorola Mobility India Pvt. Ltd. (hereinafter referred to as ‘the assessee’), by filing the present appeal, sought to set aside the impugned order dated 26.10.2017 passed by the Assessing Officer in consonance with the orders passed by the ld. DRP/TPO under section 143 (3) read with section 144C of the Income-tax Act, 1961 (for short ‘the Act’) qua the assessment year 2013-14.

2.

Ld. Counsel for the assessee filed an application seeking withdrawal of the appeal on the ground that the assessee has opted to settle the dispute relating to the tax arrears for the assessment year under consideration under the “Vivad Se Vishwas Scheme, 2020” and has filed necessary Forms 1 & 2 with the Tax Department, which was accepted and processed vide Form 3 issued by the Tax Department.

3.

Keeping in view the aforesaid facts, present appeal is hereby dismissed with liberty to get it restored by the assessee in case dispute is not settled as per scheme. The Revenue has no objection with regard to the aforesaid caveat. Consequently, the present appeal is dismissed. Order pronounced in open court on this 17th day of February, 2021 after the conclusion of the virtual hearing.

More judgments on Section 144C

All 3,699 judgments and leading authorities on Section 144C →

Recent GST High Court judgments

Search GST case law →