MOLEX (INDIA) PRIVATE LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 4(1)(1), BENGALURU

PDF · subscribers
ITA 1795/BANG/2024Status: DisposedITAT Bangalore19 August 2025AY 2020-21Bench: SHRI PRASHANT MAHARISHI (Vice President), SHRI KESHAV DUBEY (Judicial Member)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The Tribunal allowed the withdrawal, dismissing the appeal as withdrawn. This dismissal is conditional, granting the assessee liberty to pursue the appeal again if Form No.4 under the Vivad Se Vishwas Scheme, 2024, is not received.

What were the facts?

M/s. Molex (India) Pvt. Ltd. filed an appeal for Assessment Year 2020-21 before the Income Tax Appellate Tribunal. The assessee subsequently applied to withdraw the appeal, stating that the tax dispute had been settled under the Vivad Se Vishwas Scheme, 2024, and Form No.2 had already been issued.

What were the issues?

Whether an appeal before the ITAT should be dismissed as withdrawn when the assessee has settled the dispute under the Vivad Se Vishwas Scheme, 2024.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, “A” BENCH : BANGALORE

Before: SHRI PRASHANT MAHARISHI & SHRI KESHAV DUBEY

For Appellant: Ms. Anshika Agarwal, AR
For Respondent: Dr. Divya K. J, CIT(DR)(ITAT), Bangalore
Hearing: 16.07.2025Pronounced: 19.08.2025

Per Prashant Maharishi, Vice President :

1.

IT(TP)A No.1795/Bangalore/2024 is filed by M/s. Molex (India) Pvt. Ltd., (the assessee/appellant) for Assessment Year 2020 – 21. However, when this appeal came for hearing, a letter dated 27.03.2025 was placed stating that they would like to withdraw the appeal as the dispute has been settled under direct taxes Vivad Se Vishwas Scheme, 2024 and Form No.2 has already been issued to the assessee.

2.

The learned DR. Divya K. J and the learned AR Ms. Anshika Agarwal were heard.

IT(TP) A No.1795/Bang/2024 Page 2 of 2 3. In view of the above application of the assessee, appeal of the assessee is treated as dismissed and withdrawn subject to the liberty to the assessee to pursue the captioned appeal in case assessee does not receive Form No.4 under the direct taxes in Vivad Se Vishwas Scheme, 2024.

4.

Accordingly, appeal of the assessee is dismissed as indicated above.

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

Recent GST High Court judgments

Search GST case law →