ALLERGAN HEALTHCARE INDIA PVT LTD,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1), BENGALURU

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ITA 2855/BANG/2017Status: DisposedITAT Bangalore26 August 2021AY 2013-142 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 acknowledged the assessee's decision to opt for the Vivad se Vishwas scheme. Consequently, the appeal was treated as withdrawn by the assessee.

What were the facts?

The assessee filed an appeal against a final assessment order for AY 2013-2014. During the hearing, the assessee's counsel submitted a letter indicating their decision to resolve the dispute under the Direct Tax Vivad se Vishwas Act, 2020.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Direct Tax Vivad se Vishwas Act, 2020.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144C

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, BANGALORE BENCHES “B”, BANGALORE

Hearing: 26.08.2021Pronounced: 26.08.2021

O R D E R

Per George George K, JM

1.

This appeal at the instance of the assessee is directed against final assessment order passed u/s 143(3) r.w.s. 144C of the I.T.Act, dated 25.10.2017. The relevant assessment year is 2013-2014.

2.

At the time of hearing before us, the learned Counsel for the assessee has placed a letter dated 14.08.2021, and contended that the assessee had opted to resolve the dispute raised in this appeal under the provisions of Direct Tax Vivad Se Vishwas Act, 2020. He, therefore, prayed that the appeal may be treated as withdrawn. In view of the submission made by the learned Counsel for the assessee, we dismiss the appeal filed by the assessee as withdrawn.

2 IT(TP)A No.2855/Bang/2017. M/s.Allergan Healthcare India Pvt.Ltd. 3. In the result, the appeal filed by the assessee is dismissed.

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