M/S AIRBUS GROUP INDIA PRIVATE LIMITED,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1(1)(1), BANGALORE

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ITA 1129/BANG/2018Status: DisposedITAT Bangalore12 July 2021AY 2013-142 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal acknowledged the assessee's application under the Vivad Se Vishwas Act. Consequently, the appeal filed by the assessee was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal before the ITAT. During the hearing, the assessee's counsel submitted a letter stating that an application was filed under the Direct Tax Vivad Se Vishwas Act, 2020. The assessee requested the appeal be treated as withdrawn.

What were the issues?

Whether an appeal can be withdrawn if the assessee has opted for settlement under the Vivad Se Vishwas Act.

Which sections of the Income-tax Act were involved?

Direct Tax Vivad Se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

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

Hearing: 12.07.2021Pronounced: 12.07.2021

O R D E R

Per George George K, JM

1.

This appeal at the instance of the assessee is directed against CIT(A)’s order dated 19.12.2016. 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 31st May, 2021, and contended that the assessee had filed application 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 He, therefore, prayed that the appeal may be treated as withdrawn. Accordingly, we dismiss the appeal filed by the assessee as withdrawn.

2 IT(TP)A No.1129/Bang/2018. M/s.Airbus Group India Pvt.Ltd. 3. In the result, the appeal filed by the assessee is dismissed.

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