VISA WORLDWIDE PTE. LIMITED,SINGAPORE vs. DEPUTY COMMISSIONER OF INCOME-TAX (INTERNATIONAL TAXATION), BENGALURU -2(2), BENGALURU

ITA 388/BANG/2025Status: DisposedITAT Bangalore07 July 2025AY 2013-14Bench: SHRI LAXMI PRASAD SAHU (Accountant Member), SHRI PRAKASH CHAND YADAV (Judicial Member)1 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that orders giving effect to directions, which include levies of interest under Section 220(2), are appealable. The CIT(A) should have considered the appeals on merits instead of dismissing them.

What were the facts?

The appeals arose from orders of the CIT(A) related to assessment years 2011-12 to 2019-20. The assessee's counsel argued that the CIT(A) erred in dismissing the appeals, contending that an order giving effect to directions, especially concerning interest under Section 220(2), is appealable.

What were the issues?

Whether an order giving effect to directions, including the levy of interest under Section 220(2) of the Income Tax Act, is an appealable order before the CIT(A).

Which sections of the Income-tax Act were involved?

Section 246A,Section 220(2),Section 154,Section 143(3),Section 250,Section 251,Section 246(1),Section 144C(13)

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ITA Nos.386 to 394/Bang/2025 Visa Worldwide Ptd. Limited, Bangalore North

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

BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI PRAKASH CHAND YADAV, JUDICIAL MEMBER

Appeals against Orders of Assess- CIT(A), DIN & Sl.No. IT(IT)A Assessee Revenue PAN ment Bangalore- Order No. No. No. year 12 passed u/s 250 of the I.T. Act, 1961 (Dated) 1. 386/Bang/ Visa DCIT, AADCV 2011-12 23.12.24 ITBA/APL/S/ 2025 World- Inter- 0150A 250/2024-25/ wide national 1071488086(1) Ptd.Ltd. Taxation Circle 2(2), Bangalore 2. 387/Bang/ -do- -do- -do- 2012-13 -do- ITBA/APL/S/ 2025 250/2024-25/ 1071488517(1) 3. 388/Bang/ -do- -do- -do- 2013-14 -do- ITBA/APL/S/ 2025 250/2024-25/ 1071488877(1) 4. 389/Bang/ -do- -do- -do- 2014-15 -do- ITBA/APL/S/ 2025 250/2024-25/ 1071489111(1) 5. 390/Bang/ -do- -do- -do- 2015-16 -do- ITBA/APL/S/ 2025 250/2024-25/ 1071489336(1) 6. 391/Bang/ -do- -do- -do- 2016-17 -do- ITBA/APL/S/ 2025 250/2024-25/ 1071489532(1) 7. 392/Bang/ -do- -do- -do- 2017-18 -do- ITBA/APL/S/ 2025 250/2024-25/ 1071489778(1) 8. 393/Bang/ -do- -do- -do- 2018-19 -do- ITBA/APL/S/ 2025 250/2024-25/ 1071489931(1) 9. 394/Bang/ -do- -do- -do- 2019-20

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