Kapsch Carriercom AG , Austria V. DCIT, Circle- 2(1)(2), International Taxation, New Delhi

ITA 6720/DEL/2017

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 3863 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 6 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-05-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2013-2014
• Appeal Filed On: 07-11-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH A: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA NO. 6720/DEL/2017, A. Y. 2013-14 KAPSCH CARRIERCOM AG VS. DCIT, LEHRBACHGASSE 11, CIRCLE 2(1)(2) VIENNA, AUSTRIA-001120, INTL. TAX , PAN : AAECK7458D NEW DELHI (APPELLANT) (RESPONDENT) APPELLANT BY RESPONDENT BY : MS.SUBHANGI ARORA, AR : SH.MAHESH THAKUR,SR.DR DATE OF HEARING : 28.05.2021 DATE OF PRONOUNCEMENT : 28.05.2021 ORDER PER G.S. PANNU, VP : THIS APPEAL BY THE ASSESSEE FOR THE ASSESSMENT YEAR 2013-14 IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(A)-23, NEW DELHI DATED 11.09. 2017. 2. THE LEARNED COUNSEL FOR THE ASSESSEE, VIDE ITS LETTER DATED 23 .12.2020 RECEIVED BY HAND, HAS REQUESTED FOR WITHDRAWAL OF THE APPEAL FILED BY HIM AND ITA-6720/DEL/2017 2 STATED THAT THE ASSESSEE HAS OPTED TO SETTLE THE DISPUTE RELATIN G TO THE TAX ARREARS FOR THE ASSESSMENT YEARS UNDER CONSIDERATION UNDER THE V IVAD SE VISHWAS SCHEME, 2020. A CERTIFICATE TO THIS EFFECT UNDER SECTION 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 THE ASSESSEE FOR WITHDRAWAL OF THE APPEAL. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRA WN. ABOVE DECISION WAS ANNOUNCED ON CONCLUSION OF VIRTUAL HEARING ON 28 MAY, 2021 IN PRESENCE OF BOTH THE PARTIES. SD/- SD/- (AMIT SHUKLA) (G.S. PANNU) JUDICIAL MEMBER VICE PRESIDENT BINITA COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT BY ORDER ASSISTANT REGISTRAR, ITAT, DELHI