DCIT, CIRCLE-4(2), NEW DELHI vs. C-DOT ALCATEL-LUCENT RESEARCH CENTRE P.LTD, NEW DELHI

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ITA 1259/DEL/2022Status: DisposedITAT Delhi23 June 2023AY 2009-102 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the assessee had opted for the Vivad se Vishwas scheme. Consequently, the appeal filed by the Revenue was rendered infructuous.

What were the facts?

The Revenue filed an appeal against the CIT(A)'s order. The assessee subsequently opted for the Direct Tax Vivad se Vishwas Act, 2020, and submitted the necessary forms.

What were the issues?

Whether the Revenue's appeal is maintainable when the assessee has opted for the Vivad se Vishwas scheme.

AI-generated summary — verify with the full judgment below

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

Before: Sh. Kul BharatDr. B. R. R. Kumar

Hearing: 22.06.2023Pronounced: 23.06.2023

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I’, NEW DELHI Before Sh. Kul Bharat, Judicial Member Dr. B. R. R. Kumar, Accountant Member Asstt. Year : 2009-10 DCIT, Vs M/s C-Dot Alcatel-Lucent Research Circle-4(2), Centre Pvt. Ltd., C-Dot Campus, New Delhi-110002 Mandi Road, Mehrauli, New Delhi-110030 (APPELLANT) (RESPONDENT) PAN No. AACCC7346Q Assessee by : Sh. G. P. Saini, CA Revenue by : Sh. Rajesh Kumar, CIT DR Date of Hearing: 22.06.2023 Date of Pronouncement: 23.06.2023 ORDER Per Dr. B. R. R. Kumar, Accountant Member:

The present appeal has been filed by the Revenue against the order of ld. CIT(A)-43, New Delhi dated 24.02.2020.

2.

At the outset, it was brought to the notice of bench by the ld. DR that the assessee has filed application under the “Direct Tax Vivad se Vishwas Act 2020” and has already submitted Form 1 & 2 and Form 5 have been issued by the designated authority.

3.

Keeping in view the exercise of option by the assessee to opt for the scheme, the appeal of the revenue is being dismissed as infructuous.

2 C-Dot Alcatel-Lucent Research Centre P. Ltd. 4. In the result, the appeal of the Revenue is dismissed. Order Pronounced in the Open Court on 23/06/2023.

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