1 ITA NO. 5558/DEL/2016 IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN CIRCUIT BENCH: DEHRADUN BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBE R AND MS SUCHITRA KAMBLE, JUDIC IAL MEMBER ITA NO. 5558/DEL/2016 ( A.Y 2012-13) (THROUGH VIDEO CONFEREN CING) ENI INDIA LTD. C/O. BMR AND ASSOCIATES LLP, 22 ND FLOOR, BLDG. NO. 5, TOWER A, DLF CYBER CITY, GURGAON 122 002 AABCE5205F (APPELLANT) VS DCIT INTERNATIONAL TAXATION, CIRCLE 1, 13A, SUBHASH ROAD, DEHRADUN 248 001 UTTARAKHAND (RESPONDENT) APPELLANT BY SH. PUNEET GUPTA, CA SH. KARAN KAKKAR, CA RESPONDENT BY SH. NAVEEN CHANDRA UPADHYAYA, SR. DR ORDER PER SUCHITRA KAMBLE, JM THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE AS SESSMENT ORDER DATED 16/08/2016 PASSED BY DCIT,CIRCLE-1,(INTERNATIONAL T AXATION), DEHRADUN FOR ASSESSMENT YEAR 2012-13. 2. BEFORE US, THE LD. AR SUBMITTED THAT THE ASSESS EE HAS MOVED AN APPLICATION TO RESOLVE THE PENDING ISSUE THROUGH DI RECT TAX VIVAD SE VISHWASH SCHEME (VSV) ACT, 2020, AND HAS FILED DECLARATION FORM NO. 1 & 2. DATE OF HEARING 20.01.2021 DATE OF PRONOUNCEMENT 20 .01.2021 2 ITA NO. 5558/DEL/2016 3. IN VIEW OF THE AFORESAID FACTS AND AFTER CONSIDE RING THE SUBMISSIONS OF THE ASSESSEE, WE DISMISS THE APPEAL OF ASSESSEE AS WITHDRAWN SUBJECT TO A CAVEAT THAT IN CASE THE DISPUTE RELATING TO TAX ARR EARS FOR THE CAPTIONED ASSESSMENT YEAR IS NOT ULTIMATELY RESOLVED IN TERMS OF THE AFORESAID ACT, THE ASSESSEE SHALL BE AT LIBERTY TO APPROACH THE TRIBUN AL FOR REINSTITUTION OF THESE APPEAL AND THE TRIBUNAL SHALL CONSIDER THE SAME. TH E APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED. ORDER IS PRONOUNCED IN THE OPEN COURT IN PRESENCE O F BOTH THE PARTIES ON 20 TH JANUARY, 2021. SD/- SD/- (R. K. PANDA) (SUCHITRA KAMBLE) ACCOUNTANT MEMBER JUDICIAL M EMBER DATED: 20/01/2021 R. NAHEED COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI