BIO-RAD LABORATORIES (INDIA) PVT. LTD.,GURGAON vs. ADDL. CIT, SPECIAL RANGE- 2, NEW DELHI
What did the Tribunal hold?
The Tribunal accepted the assessee's request to withdraw the appeal as it was covered under the Vivad se Vishwas Act. The appeal was dismissed, with liberty to reapply if the settlement under the Act fails.
What were the facts?
The assessee filed an appeal before the ITAT. The assessee subsequently filed declarations under the Direct Tax Vivad se Vishwas Act, 2020, and was issued Form No. 3.
What were the issues?
Whether the appeal should be withdrawn due to the assessee opting for settlement under the Vivad se Vishwas Act.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH “1-2
Before: SHRI AMIT SHUKLA & SHRI PRASHANT MAHARISHI
01 ITA number 4743/Del/2018 is filed by the assessee against the order of The Additional Commissioner Of Income Tax, Special range -2 New Delhi for assessment year 2014-15 passed u/s 143 (3) read with Section 144C of The Income Tax Act, 1961. appeals has been called for hearing, the counsel for 02 When this the assessee submitted a letter dated 5 February 2021 stating that assessee has filed form number 1 and 2 in both these appeals Under THE DIRECT TAX VIVAD SE VISWAS ACT, 2020 and further form number 3 has also been issued on 24/12/2020.
Therefore it was stated that this appeal may be treated as withdrawn subject to the caveat that in case form filed by the appellant are rejected at a later stage that the appellant shall be at liberty to approach the Tribunal for reinstitution of the above appeals. 03 The learned departmental representative agreed with the contention of the assessee. 04 On careful analysis of the letter, dated 5 February 2021 it is apparent that assessee has been issued form number 3 under The DIRECT TAX VIVAD SE VISWAS ACT 2020 in the impugned appeals before us. In view of the above facts the appeal filed by the assessee is treated as withdrawn and hence dismissed subject to liberty to the assessee to approach the Tribunal for reinstitution of the appeals in case the dispute involved in this appeal is not settled. 05 In view of this, appeal filed by the assessee is dismissed as same Dated: 08 02/2021 A K Keot
More judgments on Section 144C
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- Anshu Sahay, Bangalore vs ACIT, Circle 2(1), It, KolkataITTPA 18/KOL/2026[2016-2017]Status: Disposed15 Oct 2026AY 2016-2017
- Anshu Sahay, Bangalore vs ACIT, Circle 2(1), It, KolkataITTPA 17/KOL/2026[2015-2016]Status: Disposed15 Oct 2026AY 2015-2016
- Anshu Sahay, Bangalore vs ACIT, Circle 2(1), It, KolkataITTPA 16/KOL/2026[2014-2015]Status: Disposed15 Oct 2026AY 2014-2015
- Anshu Sahay, Bangalore vs ACIT, Circle 2(1), It, KolkataITTPA 15/KOL/2026[2013-2014]Status: Disposed15 Oct 2026AY 2013-2014
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