DXC GATRIAM HOLDING B.V,NETHERLANDS V. DEPUTY COMMISSIONER OF INCOME-TAX, INTERNATIONAL-CIRCLE-1(1), BANGALORE

ITITA 798/BANG/2023

AI Insights

The case involves M/s. DXC Gatriam Holding B.V., the Netherlands, appealing against an order from the Deputy Commissioner of Income Tax (International Taxation) Circle-1(1), Bangalore, for the assessment year 2021-22. The appeal was initially set to contest various grounds related to the income tax assessment. However, during the proceedings, the assessee opted to withdraw the appeal after entering into the DTVSV Scheme, which aims to resolve disputes related to direct taxes. The assessee had filed Form 1 under the DTVSV 2024, and subsequently, the designated authority issued Form-2, certifying the settlement for the assessment year in question. Consequently, the assessee requested the withdrawal of the appeal, which was granted by the tribunal.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 126401 (ITAT-BANGALORE)
• Appeal Type: Income Tax (International Taxation) Appeal
• Pronouncement Date: 24-04-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2021-2022
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: NEERA MALHOTRA
• Assessee Lawyers: ARIHANT DUGAR
• Section: 143(3); 92

Judgement Text

"IT(IT)A No. 798/Bang/2023 M/s. DXC Gatriam Holding B.V.,the Netherlands IN THE INCOME TAX APPELLATE TRIBUNAL “B’’BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI,VICE PRESIDENT AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.798/Bang/2023 Assessment Years : 2021-22 M/s. DXC Gatriam Holding B.V., Laan Van Zuid Hoorn 70, 2289DE Rijswijk, the Netherlands PAN NO : AAECE5169P Vs. DCIT (International Taxation) Circle-1(1) Bangalore APPELLANT RESPONDENT Appellant by : Sri Arihant Dugar, A.R. Respondent by : Ms. Neera Malhotra, D.R. Date of Hearing : 28.01.2025 Date of Pronouncement : 24.04.2025 O R D E R PER KESHAV DUBEY, JUDICIAL MEMBER: This appeal at the instance of the assessee is directed against the order of the ld. DCIT, Intl Taxation Circle 1(1), Bengaluru dated 25/08/2023 vide DIN & Order No. ITBA/AST/S/143(3)/2023- 24/1055433205(1) passed u/s 143(3) r.w.s 144C(13) of the Income Tax Act, 1961 (in short “the Act”) for the assessment year 2021-22. 2. The assessee has raised various grounds in the appeal and also requested for admitting the additional grounds of appeal for adjudication. 3. However, at the outset, during the course of hearing of appeal before us, , the ld. A.R. for the assessee drew our attention to letter dated 10.01.2025 filed on 20.01.2025, wherein it is submitted that the assessee had already approached the designated authority to IT(IT)A No. 798/Bang/2023 M/s. DXC Gatriam Holding B.V., the Netherlands Page 2 of 3 settle the captioned appeal under the Direct tax Vivad se Vishwas Scheme, 2024 (DTVSV Scheme) by filing the Form 1 DTVSV 2024 and the designated authority had already issued the Form-2 for the assessment year 2021-22. Consequently, in compliance with the provisions of the DTVSV Scheme, the assessee requested to allow for the withdrawal of the appeal. 4. The ld. D.R. on the other hand has no objection towards the request for withdrawal of the appeal as the assessee has already opted for DTVSV 2024. 5. We have heard the rival submissions and perused the materials available on record. As per the provisions of section 91(2) of the DTVSV Scheme, 2024, any appeal pending before the ITAT or CIT(A) in respect of disputed interest or disputed penalty or disputed fee or tax arrears shall be deemed to have been withdrawn upon the issuance of certificate u/s 92(1) of the DTVSV Scheme, 2024. 5.1 On going through the letter along with the enclosure marked Annexure-1 filed on 20.1.2025, we find that the Form No.2 i.e. Certificates under sub-section (1) of section 92 of the Finance (2) Act, 2024, is already issued by the ld. Commissioner of Income Tax on 31.12.2024. This being so, we, accordingly, as per the request letter dated 10.01.2025 for the assessment year 2021-22, dismiss this appeal of the assessee as withdrawn with a liberty to reinstate the appeal if the assessee’s application under the DTVSV Scheme, 2024 are not accepted for any reason. . IT(IT)A No. 798/Bang/2023 M/s. DXC Gatriam Holding B.V., the Netherlands Page 3 of 3 6. In the result, the appeal filed by the assessee is dismissed as withdrawn. Order pronounced in the open court on 24th Apr, 2025 Sd/- (Prashant Maharishi) Vice President Sd/- (Keshav Dubey) Judicial Member Bangalore, Dated 24th Apr,2025. VG/SPS Copy to: 1. The Applicant 2. The Respondent 3. The CIT 4. The DR, ITAT, Bangalore. 5 Guard file By order Asst. Registrar, ITAT, Bangalore. "