CSC TECHNOLOGY SINGAPORE PTE. LTD., SINGAPORE V. DCIT, CIRCLE- 1(1)(1), INTL. TAXATION, NEW DELHI

ITA 7771/DEL/2017

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 2480 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 1 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 27-12-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: M BARANWAL

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 K. NARASIMHA CHARY, JUDICIAL MEMBER ITA NO.7771/DEL/2017 ASSESSMENT YEAR : 2013-14 M/S. CSC TECHNOLOGY SINGAPORE PTE. LTD., [NOW KNOWN AS DXC TECHNOLOGY SINGAPORE PVT. LTD.], 6, CHANGI BUSINESS PARK SINGAPORE-486017 PAN : ABJPT2639J VS. DY. COMMISSIONER OF INCOME TAX, CIRCLE 1(1)1), INTERNATIONAL TAXATION, NEW DELHI- 110002 (APPELLANT) (RESPONDENT) APPELLANT BY : SH. A.T.PANDA, ADV. RESPONDENT BY : SH. M. BARANWAL, SR. DR DATE OF HEARING : 17.02.2021 DATE OF PRONOUNCEMENT : 17.02.2021 ORDER PER G.S. PANNU, VP : THIS APPEAL BY THE ASSESSEE FOR THE ASSESSMENT YEAR 2013-14 IS DIRECTED AGAINST THE ORDER OF LEARNED DCIT, CIRCLE-1(1)(1), INTL. TAXAT ION, NEW DELHI, DATED 30.10.2017. ITA-7771/DEL/2017 2 2. THE LEARNED COUNSEL FOR THE ASSESSEE, VIDE ITS LETTER DATED 1 1.02.2021, RECEIVED THROUGH EMAIL, HAS REQUESTED FOR WITHDRAWAL OF THE APPEA L FILED BY HIM AND STATED THAT THE ASSESSEE HAS OPTED TO SETTLE THE DISPUTE R ELATING TO THE TAX ARREARS FOR THE ASSESSMENT YEAR UNDER CONSIDERATION UNDE R THE VIVAD SE VISHWAS SCHEME, 2020. A CERTIFICATE TO THIS EFFECT UNDER SE CTION 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 IN THE PRESENCE OF BOTH THE SIDES ON CONCLUSION OF VIRTUAL HEARING ON 17 FEBRUARY, 2021. SD/- SD/- (K. NARASIMHA CHARY) (G.S. PANNU) JUDICIAL MEMBER VICE PRESIDENT U||T COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT BY ORDER ASSISTANT REGISTRAR, ITAT, DELHI ITA-7771/DEL/2017 3 DRAFT DICTATED 1 5 .02.2021 DRAFT PLACED BEFORE AUTHOR 1 5 .02.2021 APPROVED DRAFT COMES TO THE SR.PS/PS ORDER SIGNED AND PRONOUNCED ON FILE SENT TO THE BENCH CLERK DATE ON WHICH FILE GOES TO THE AR DATE ON WHICH FILE GOES TO THE HEAD CLERK. DATE OF DISPATCH OF ORDER. DATE OF UPLOADING ON THE WEBSITE