3M INDIA LTD. vs. ACIT,

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ITA 1635/BANG/2013Status: DisposedITAT Bangalore18 September 2025AY 2008-09Bench: SHRI PRASHANT MAHARISHI, VICE – (President), SHRI SOUNDARARAJAN K., JUDICIAL MEMBER IT(TP)A No. 1635/Bang/2013 Assessment Year : 2008-09 Vs. | APPELLANT | RESPONDENT | |---|---| | M/s.3M India Ltd., No. 48-51, Electronic City, Hosur Road, Bangalore – 561 229. PAN: AAACB5724H | The Assistant Commissioner of Income Tax, LTU, Bangalore. | | Assessee by | : | None | |---|---|---| | Revenue by | : | Shri Shashi Saklani, CIT-DR | | Date of Hearing | : | 16-09-2025 | | Date of Pronouncement | : | 2 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 Ld.DR did not object to the withdrawal request. The Tribunal dismissed the appeal as withdrawn, granting the assessee liberty to approach the Tribunal again if the issue remained unsettled under the Vivad se Vishwas scheme.

What were the facts?

M/s. 3M India Ltd. filed an appeal challenging the order of the Ld.CIT(A) for Assessment Year 2008-09. During the hearing, the assessee submitted a letter indicating that they had applied under the Direct Tax Vivad se Vishwas Scheme, 2024, and requested permission to withdraw the appeal.

What were the issues?

Whether the assessee's appeal against the CIT(A) order should be dismissed as withdrawn due to their application under the Direct Tax Vivad se Vishwas Scheme, 2024.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘C’ BENCH : BANGALORE

Before: SHRI PRASHANT MAHARISHI, VICE – & SHRI SOUNDARARAJAN K.

For Respondent: Shri Shashi Saklani, CIT-DR

ORDER PER SOUNDARARAJAN K., JUDICIAL MEMBER

This is an appeal filed by the assessee challenging the order of the Ld.CIT(A), Large Taxpayers Unit, Bangalore dated 23/08/2013 in respect of the A.Y. 2008-09.

2.

At the time of hearing, the assessee furnished a letter dated 09/09/2025 in which the assessee had submitted that they filed an application in form 1 under the Direct Tax Vivad se Vishwas Scheme, 2024 on 30/04/2025 and thereafter the PCIT, Bangalore also issued a certificate in form 2. In the said letter, the assessee sought for the permission of this Tribunal for withdrawing the above appeal in IT(TP)A No. 1635/Bang/2013.

Page 2 of 2 IT(TP)A No. 1635/Bang/2013

3.

The Ld.DR had not objected for the withdrawal of the said appeal. Recording the said letter dated 09/09/2025 furnished by the assessee, we hereby dismiss the appeal filed by the assessee as withdrawn with a liberty to approach this Tribunal if the issue has not been settled under the said scheme.

4.

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

Order pronounced in the open court on 18th September, 2025.

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