QUALCOMM INDIA PVT. LTD.,NEW DELHI vs. ADDL.CIT, SPECIAL RANGE-7, NEW DELHI

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ITA 386/DEL/2018Status: DisposedITAT Delhi23 December 2020AY 2012-133 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal ordered that the appeal be consigned to record and treated as dismissed, subject to the condition that if the dispute is not resolved under the Vivad Se Vishwas Scheme, the assessee can seek reinstitution of the appeal.

What were the facts?

The assessee filed an appeal against an order for assessment year 2012-13. The assessee subsequently filed an application under the Vivad Se Vishwas Scheme, 2020, for settlement of the dispute.

What were the issues?

The primary issue was the settlement of tax disputes under the Vivad Se Vishwas Scheme and its impact on pending appeals.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 92CA(3),Section 144c(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “I-2”: NEW DELHI

Before: SHRI R.K. PANDA & SHRI KULDIP SINGH

For Appellant: Ms. Gayatri Dutt, Advocate
For Respondent: Shri Anupam Kant, CIT(DR)
Hearing: 23/12/2020

This appeal filed by the assessee is directed against the order dated 31st October, 2017 passed by the AO u/s. 143(3)/92CA(3)/144c (3) relating to assessment year 2012-13.

2.

The Ld. Counsel for the assessee, filed an adjournment seeking withdrawal of the appeal on the ground that the assessee has filed necessary application under Vivad Se Vishwas Scheme, 2020 for settlement of the dispute. In view of the above the captioned appeal is consigned to record and treated as dismissed.

3.

However, the aforesaid is subject to a caveat that in case the dispute relating to tax arrears for the captioned assessment year is not ultimately resolved in terms of the aforesaid scheme, the assessee shall be at liberty to approach the Tribunal for reinstitution of the appeal and the Tribunal shall consider such application appropriately as per law. The Revenue has no objection with regard to the aforesaid caveat.

4.

In view of the aforesaid, the appeal of the assessee is consigned to record and for statistical purposes is treated as dismissed.

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