M/s. Giesecke & Devrient 3S AB, Gurgaon V. ACIT (International Taxation), New Delhi

ITA 2084/DEL/2017

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 4807 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 10 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2012-2013
• Appeal Filed On: 07-04-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: M BARANWAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH C : NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND SHRI K. NARASIMHA CHARY , JUDICIAL MEMBER ITA NOS. 2084 & 6183 TO 6184/DEL/2017 ASSESSMENT YEARS : 2012-13 TO 2014-15 M/S GIESECKE & DEVRIENT 3S AB, (NOW KNOWN AS GIESECKE AND DEVRIENT NORDIC AB AND FORMERLY KNOWN AS SMART TRUST AB), PLOT NO. 57, SECTOR-44, GURGAON-122003, HARYANA (PAN: AAOCS1204R) VS. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(3)(1), INTERNATIONAL TAXATION, ROOM NO. 410, E-2, 4 FLOOR, CIVIC CENTRE, NEW DELHI (APPELLANT) (RESPONDENT) APPELLANT BY : SH. ROHAN KHARE, ADV. RESPONDENT BY : SH. M. BARANWAL, SR. DR. DATE OF HEARING : 10.02.2021 DATE OF PRONOUNCEMENT : 10.02.2021 ORDER PER G.S. PANNU, VP : THESE APPEALS BY THE ASSESSEE FOR THE ASSESSMENT YE ARS 2012-13 TO 2014-15 ARE DIRECTED AGAINST THE RESPECTIVE ORDERS OF LEARNED CIT(A)-42, NEW DELHI. 2 2. THE ASSESSEES A.R. VIDE HIS COMMON LETTER DATED 02 .02.2021 HAS REQUESTED FOR WITHDRAWAL OF THE APPEALS FILED BY TH E ASSESSEE AND STATED THAT THE ASSESSEE HAS OPTED TO SETTLE THE DISPUTE R ELATING TO THE TAX ARREARS FOR THE ASSESSMENT YEARS UNDER CONSIDERATION UNDER THE VIVAD SE VISHWAS SCHEME, 2020. A CERTIFICATE TO THIS EFFECT UNDER SECTI ON 5(1) OF THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 HAS ALSO BEEN FILED. 3. LEARNED SENIOR DR HAS NO OBJECTION. 4. IN VIEW OF THE ABOVE, WE ACCEPT THE REQUEST OF TH E ASSESSEE FOR WITHDRAWAL OF THE AFORESAID APPEALS. 5. IN THE RESULT, ALL THE 03 APPEALS OF THE ASSESSEE A RE DISMISSED AS WITHDRAWN. ABOVE DECISION WAS ANNOUNCED IN THE PRESENCE OF BO TH THE PARTIES ON CONCLUSION OF VIRTUAL HEARING ON 10 FEBRUARY, 2021. SD/- SD/- ( K. NARASIMHA CHARY ) (G.S. PANNU) JUDICIAL MEMBER VICE PRESIDENT SRB COPY FORWARDED TO: - 1. APPELLANT . 2. RESPONDENT. 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR 3