M/S. CISCO SYSTEMS (INDIA) PRIVATE LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION), CIRCLE-1(1), BENGALURU

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ITA 1792/BANG/2018Status: DisposedITAT Bangalore02 September 2021AY 2014-152 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 considered the assessee's submission that they had opted for the Vivad Se Vishwas scheme. Consequently, the Tribunal treated the appeals as withdrawn.

What were the facts?

The assessee filed appeals against orders of the CIT(A) for assessment years 2013-14, 2014-15, and 2015-16. During the hearing, the assessee's counsel stated that the assessee had opted to resolve the dispute under the Direct Tax Vivad Se Vishwas Act, 2020.

What were the issues?

The primary issue was whether the appeals should be withdrawn due to the assessee opting for the Vivad Se Vishwas scheme.

AI-generated summary — verify with the full judgment below

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

Before: Shri Chandra Poojari, AM & Shri George George K, JM

Hearing: 02.09.2021Pronounced: 02.09.2021

Heard together (3 matters)

ITA No.1791/Bang/2018
ITA No.1792/Bang/2018
ITA No.1793/Bang/2018

Read from the judgment's own cause title. This page is filed under one of them.

O R D E R Per Bench : These appeals at the instance of the assessee are directed against three different orders of the CIT(A), all dated 21.02.2017. The relevant assessment years 2013-2014, 2014- 2015 and 2015-2016.

2.

At the time of hearing before us, the learned Counsel for the assessee has placed a letter dated 18th November, 2020, and contended that the assessee had opted to resolve the dispute raised in these appeals under the provisions of Direct Tax Vivad Se Vishwas Act, 2020. He, therefore, prayed that the appeals may be treated as withdrawn. In view of the submission made by the learned Counsel for the assessee, we dismiss the appeals filed by the assessee as withdrawn.

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