M/S. KK WIND SOLUTIONS INDIA PRIVATE LIMITED,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE-4(3)(1), BENGALURU

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ITTPA 936/BANG/2022Status: DisposedITAT Bangalore07 July 2025AY 2018-192 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal considered the assessee's application for withdrawal of the appeal, which was filed due to the pendency of a Mutual Agreement Procedure (MAP) application. The assessee expressed its intention to seek resolution through the MAP process and requested liberty to re-appeal before the Tribunal if the issue was not resolved. The Tribunal, acknowledging the assessee's request and the ongoing MAP process, decided to dismiss the appeal as withdrawn. The Tribunal granted liberty to the assessee to file a fresh appeal before it in case the issue is not resolved under the MAP. The operative direction is the dismissal of the appeal as withdrawn.

What were the facts?

The assessee, M/s. K K Wind Solutions India Private Limited, filed an appeal before the Income Tax Appellate Tribunal (ITAT), Bangalore Bench, against the Assessment Order passed by the Assessing Officer (AO) on 29.07.2022. The assessment year in question is 2018-19. During the pendency of the appeal, the assessee filed an application on 03.04.2025 requesting withdrawal of the appeal. The reason cited for withdrawal was that the assessee had filed an application for Mutual Agreement Procedure (MAP) and was in the process of securing a resolution to the dispute.

What were the issues?

1. Whether the appeal filed by the assessee should be dismissed as withdrawn, considering the pendency of a Mutual Agreement Procedure (MAP) application. Assessee's contention: The assessee requested the withdrawal of the appeal, stating that it had filed an application for MAP and was seeking a resolution through that process. The assessee sought liberty to approach the Tribunal again if the issue remained unresolved under MAP. Revenue's contention: The judgment does not record any specific contention from the revenue regarding the withdrawal of the appeal. However, the Tribunal considered the assessee's request.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH : BANGALORE

Before: SHRI. LAXMI PRASAD SAHU & SHRI. PRAKASH CHAND YADAV

For Appellant: Shri. Ankur Pai, AR
For Respondent: Dr. Divya K. J, JCIT(DR)(ITAT), Bangalore
Hearing: 07.07.2025Pronounced: 07.07.2025

IN INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI. LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI. PRAKASH CHAND YADAV, JUDICIAL MEMBER IT(TP)A No.936/Bang/2022 Assessment Year :2018-19

M/s. K K Wind Solutions India Private Vs. ACIT, Limited, Circle – 4(3)(1), No.44, 3rd Main, 3rd Cross, Industrial Bangalore. Suburb, 2nd Stage, Yeshwanthpur, Bangalore - 560 022. PAN : AAGCK 5149 P APPELLANT RESPONDENT

Assessee by : Shri. Ankur Pai, AR Revenue by : Dr. Divya K. J, JCIT(DR)(ITAT), Bangalore.

Date of hearing : 07.07.2025 Date of Pronouncement : 07.07.2025

ORDER Per Laxmi Prasad Sahu, Accountant Member :

This appeal filed by the assessee is against the Assessment Order passed by the AO on 29.07.2022 vide DIN No.ITBA/AST/S/143(3)/2022- 23/1044263446(1).

2.

At the time of hearing, we noted that assessee has filed an application requesting for withdrawal of appeal vide application dated 03.04.2025 stating that assessee has filed application for Mutual Agreement Procedure (MAP) and is in the process of securing a resolution. Considering the request of the assessee, we are dismissing this appeal as withdrawn giving liberty to the assessee to come in appeal before the Tribunal in case the issue is not resolved under MAP.

IT(TP)A No.936/Bang/2022 Page 2 of 2

3.

In the result, appeal filed by the assessee is dismissed as withdrawn.

Pronounced in the court on the date mentioned on the caption page.

Sd/- Sd/- (PRAKASH CHAND YADAV) (LAXMI PRASAD SAHU) Judicial Member Accountant Member Bangalore, Dated : 07.07.2025. /NS/* Copy to: 1. Appellant 2. Respondent 3. Pr.CIT4.CIT(A) 5. DR, ITAT, Bangalore.

By order

Assistant Registrar ITAT, Bangalore.

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