What did the Tribunal hold?

The tribunal noted that the assessee had obtained a certificate under the Vivad Se Vishwas Scheme, 2020, for the tax arrears related to these appeals. Consequently, the assessee prayed for the withdrawal of the appeals.

The assessee filed appeals before the ITAT for multiple assessment years. The assessee later applied to withdraw these appeals.

What were the issues?

Whether the appeals should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.

Ibm India Private Limited vs DCIT | ITAT Bangalore 2021

Income Tax Appellate Tribunal, “A” BENCH : BANGALORE

Before: SHRI N. V. VASUDEVAN & SHRI CHANDRA POOJARI

For Appellant: Shri. Padam Chand Kincha, CA

For Respondent: Shri. K. V. Aravind, Standing Counsel for Department

Hearing: 09.08.2021Pronounced: 09.08.2021

O R D E R Per Bench: These are appeals filed by the assessee against the order dated 05.04.2016 of CIT(A)-12, Bengaluru, relating to Assessment Years 2009-10, 2010-11, 2011-12, 2012-13, 2013-14, 2014-15, 2015-16.

The assessee has moved an application in which it is stated that the assessee has filed Forms 1 and 2 and has also obtained Form 3 certificate containing particulars of tax arrears and the amount payable in Form 3 from the Income Tax Department under direct tax Vivad Se Vishwas Scheme, 2020

IT(IT)A Nos.1286, 1287, 1289, 1290, 1292, 1293, 1295, 1296, 1298, 1299, 1301, 1302, 1304, 1305/Bang/2017 Page 2 of 2 in respect of the present appeals. In the circumstances, the assessee has prayed for withdrawing the appeals.

The appeals are accordingly dismissed as withdrawn.

In the result, assessee’s appeals are dismissed.

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

IBM INDIA PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION CIRCLE-1(1), BANGALORE

What did the Tribunal hold?

What were the facts?

What were the issues?

Recent GST High Court judgments