M/S.LSI INDIA RESEARCH & DEVELOPMENT PVT LTD ,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX SR-1, , BANGALORE

ITTPA 934/BANG/2022Status: DisposedITAT Bangalore25 June 2025AY 2017-182 pages

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal perused the records and noted the assessee's letter dated 31/01/2025 requesting withdrawal of the appeal due to settlement under the Direct Tax Vivad se Vishwas Scheme, 2024. The Tribunal took the letter on record and permitted the assessee to withdraw the appeal. The Tribunal granted liberty to the assessee to approach the Tribunal again if any adverse order is passed by the authorities under the said scheme. The Tribunal's decision to allow withdrawal is based on the assessee's settlement of the dispute under the Vivad se Vishwas Scheme. The ratio decidendi is that an appeal can be withdrawn if the underlying dispute has been settled under a tax settlement scheme, with liberty to re-approach the Tribunal if necessary.

What were the facts?

The assessee, M/s. LSI India Research & Development Pvt. Ltd. (successor of Broadcom Communication Technology Pvt. Ltd.), filed an appeal before the Income Tax Appellate Tribunal (ITAT), Bangalore Bench, challenging an order dated 28/07/2022 passed by the Assessment Unit. The assessment year in question is 2017-18. The appeal was filed on 26/09/2022 against an order passed under Section 143(3) of the Income Tax Act, 1961. During the pendency of the appeal, the assessee sought to withdraw it, having made a settlement under the Direct Tax Vivad se Vishwas Scheme, 2024. The assessee provided a letter dated 31/01/2025 requesting withdrawal, along with acknowledgement number 777932900271224 and Form 2 issued by the designated authority on 23/01/2025.

What were the issues?

1. Whether the assessee is entitled to withdraw the appeal filed before the Tribunal in light of a settlement reached under the Direct Tax Vivad se Vishwas Scheme, 2024? (Question of law). Assessee's contention: The assessee argued that it had settled its tax liability under the Direct Tax Vivad se Vishwas Scheme, 2024, and therefore, sought to withdraw the pending appeal. The assessee relied on the acknowledgement and Form 2 issued by the designated authority as proof of settlement. Revenue's contention: The judgment does not record any specific contention from the revenue regarding the withdrawal of the appeal.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘C’ BENCH : BANGALORE

Before: SHRI LAXMI PRASAD SAHU & SHRI SOUNDARARAJAN K.

For Appellant: Shri Dilip, Junior Standing

IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE

BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER

IT(TP)A No. 934/Bang/2022 Assessment Year : 2017-18

M/s. LSI India Research & Development Pvt. Ltd., (Successor of Broadcom Communication Technology Pvt. Ltd.), The Additional S1, Wipro Electronic City, Commissioner of Special Economic Zone, Income Tax, Doddathogur Village, Special Range – 1, Begur Hobli, Bangalore. Vs. Doddathogur, Bengaluru – 560 100. PAN: AAECM1677N (erstwhile PAN: AACCB8136B) APPELLANT RESPONDENT : Smt. Tanmayee Rajkumar, Assessee by Advocate : Shri Dilip, Junior Standing Revenue by Counsel for Dept.

Date of Hearing : 23-06-2025 Date of Pronouncement : 25-06-2025

ORDER PER SOUNDARARAJAN K., JUDICIAL MEMBER

This is an appeal filed by the assessee challenging the order of the Assessment Unit dated 28/07/2022 in respect of the A.Y. 2017-18.

When the matter was listed for hearing on 23/06/2025, the Ld.AR of the assessee furnished a copy of the letter dated 31/01/2025 in which the assessee had requested for the withdrawal of the appeal pursuant to the

Page 2 of 2 IT(TP)A No. 934/Bang/2022 settlement made under the Direct Tax Vivad se Vishwas Scheme, 2024 with acknowledgement no. 777932900271224 and form 2 issued by the designated authority on 23/01/2025.

We have perused the records and found that the appeal has been filed by the assessee on 26/09/2022 against the order dated 28/07/2022 issued u/s. 143(3) of the Act in respect of the A.Y. 2017-18. We, have also perused the letter dated 31.01.2025 and we took the said letter furnished by the assessee on record and permitted the assessee to withdraw the said appeal with the liberty to approach this Tribunal if any adverse order is passed by the authorities under the said scheme.

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

Order pronounced in the open court on 25th June, 2025.

Sd/- Sd/- (LAXMI PRASAD SAHU) (SOUNDARARAJAN K.) Accountant Member Judicial Member

Bangalore, Dated, the 25th June, 2025. /MS /

Copy to: 1. Appellant 2. Respondent 3. CIT 4. DR, ITAT, Bangalore 5. Guard file 6. CIT(A) By order

Assistant Registrar, ITAT, Bangalore

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