Dassault Systems India Pvt. Ltd., New Delhi V. JCIT, Special Range- 3 , New Delhi

ITA 2885/DEL/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 8077 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 11 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 03-04-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: M BARANWA L SENIOR
• Assessee Lawyers: S S TOMAR
• Section: 13; 22

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI DELHI DELHI BENCH BENCH BENCH BENCH A AA A : NEW DELHI : NEW DELHI : NEW DELHI : NEW DELHI (THROUGH VIDEO CONFERENCING) (THROUGH VIDEO CONFERENCING) (THROUGH VIDEO CONFERENCING) (THROUGH VIDEO CONFERENCING) BEFORE SHRI G.S. PANNU BEFORE SHRI G.S. PANNU BEFORE SHRI G.S. PANNU BEFORE SHRI G.S. PANNU, ,, , VICE PRESIDENT AND VICE PRESIDENT AND VICE PRESIDENT AND VICE PRESIDENT AND SHRI SHRI SHRI SHRI KUL BHARAT KUL BHARAT KUL BHARAT KUL BHARAT , JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER ITA NO ITA NO ITA NO ITA NO . .. . 2885 2885 2885 2885 /DEL/20 /DEL/20 /DEL/20 /DEL/20 1 11 1 9 99 9 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : 2 : 2: 2 : 2 0 00 0 1 11 1 2 22 2 - -- - 13 1313 13 M/S DASSAULT SYSTEMES INDIA M/S DASSAULT SYSTEMES INDIA M/S DASSAULT SYSTEMES INDIA M/S DASSAULT SYSTEMES INDIA PRI PRIPRI PRIVATE LIMITED, VATE LIMITED, VATE LIMITED, VATE LIMITED, M MM M- -- -13, LOWER GROUND FLOOR, 13, LOWER GROUND FLOOR, 13, LOWER GROUND FLOOR, 13, LOWER GROUND FLOOR, SOUTH EXTENSION, PART SOUTH EXTENSION, PART SOUTH EXTENSION, PART SOUTH EXTENSION, PART- -- -2, 2,2, 2, NEW DELHI NEW DELHI NEW DELHI NEW DELHI 110 049. 110 049. 110 049. 110 049. PAN : AACCD7672A. PAN : AACCD7672A. PAN : AACCD7672A. PAN : AACCD7672A. VS. VS. VS. VS. JOINT COMMISSIONER OF JOINT COMMISSIONER OF JOINT COMMISSIONER OF JOINT COMMISSIONER OF INCOME TAX, INCOME TAX, INCOME TAX, INCOME TAX, SPECIAL RANGE SPECIAL RANGE SPECIAL RANGE SPECIAL RANGE- -- -3, 3,3, 3, C.R. BUILDING, C.R. BUILDING, C.R. BUILDING, C.R. BUILDING, NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI S.S. TO MAR, ADVOCATE. RESPONDENT BY : SHRI M. BARANWAL, SENIOR DR. DATE OF HEARING : 30 3030 30.03 .03.03 .03.2021 .2021 .2021 .2021 DATE OF PRONOUNCEMENT : 30 3030 30.03 .03.03 .03. .. .2021 2021 2021 2021 ORDER ORDER ORDER ORDER PER G.S. PANNU PER G.S. PANNU PER G.S. PANNU PER G.S. PANNU, , , , VP VPVP VP : :: : THIS APPEAL BY THE ASSESSEE FOR THE ASSESSMENT YEA R 2012-13 IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(A)-34, NE W DELHI DATED 10 TH JANUARY, 2019. 2. THE LEARNED COUNSEL FOR THE ASSESSEE, VIDE EMAIL DATED 15 TH MARCH, 2021 HAS REQUESTED FOR WITHDRAWAL OF THE APP EAL FILED BY THE ASSESSEE AND STATED THAT THE ASSESSEE HAS OPTED TO SETTLE THE DISPUTE RELATING TO THE TAX ARREARS FOR THE ASSESSMENT YEAR UNDER CONSIDERATION UNDER THE VIVAD SE VISHWAS SCHEME, 2020. A CERTIFI CATE TO THIS EFFECT UNDER SECTION 5(1) OF THE DIRECT TAX VIVAD SE VISHW AS ACT, 2020 HAS ALSO BEEN FILED. ITA-2885/DEL/2019 2 3. LEARNED SENIOR DR HAS NO OBJECTION. 4. IN VIEW OF THE ABOVE, WE ACCEPT THE REQUEST OF T HE ASSESSEE FOR WITHDRAWAL OF THE APPEAL. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED AS WITHDRAWN. ABOVE DECISION WAS ANNOUNCED IN THE PRESENCE OF BOT H THE SIDES ON CONCLUSION OF VIRTUAL HEARING ON 30 TH MARCH, 2021. SD/- SD/- ( (( ( KUL BHARAT KUL BHARAT KUL BHARAT KUL BHARAT ) )) ) (G.S. PANNU (G.S. PANNU (G.S. PANNU (G.S. PANNU ) )) ) JUDICIAL JUDICIAL JUDICIAL JUDICIAL MEMBER MEMBER MEMBER MEMBER VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VK. COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR