DCIT (International Taxation), New Delhi vs. M/S. Posh Semco Pte Ltd., Singapore
In the result, appeal of the ld
ITA 912/DEL/2016[2012-13]Status: DisposedITAT Delhi27 Jan 2021AY 2012-13
Bench: Shri Amit Shuklaa N D Shri Prashant Maharishi(Through Video Conferencing) Dcit, M/S. Posh Semco Pte. Ltd., Circle : 2 (2) (2), Vs. No.1 Kim Seng Promenade, Intl. Taxation, 06-01 Great World City, New Delhi. Singapore – 237 994. Pan: Aafcp1775P (Appellant) (Respondent)
For Appellant: Ms. Deepika Agarwal, C.AFor Respondent: Dr. Prabha Kant [CIT]–DR
Section 143(3)Section 144C(1)Section 5(1)
time of hearing the ld. AR submitted that it has filed a declaration under the Direct Tax Vivad se Vishwas Scheme, 2020 and Form No. 3 has also been issued by the DA on 28th December, 2020. 3. The ld. DR submitted that in that case the appeal is deemed ... have carefully considered the relevant certificate issued in Form No. 3
dated 28th December, 2020 under Section 5(1) of the Direct Taxes Vivad se
Vishwas Scheme, 2020. In view of this the appeal filed by the Revenue is deemed to have been withdrawn.
5. In the result, appeal