M/S COMPAGNIE IBM FRANCE,BANGALORE vs. JOINT COMMISSIONER OF INCOME TAX CIRCLE-1(1)(INTERNATIONAL TAXATION), BANGALORE

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ITA 2629/BANG/2018Status: DisposedITAT Bangalore30 June 2021AY 2012-132 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 noted that the assessee had obtained a certificate under the Vivad Se Vishwas Scheme, 2020, concerning the tax arrears. Consequently, the assessee prayed for the withdrawal of the appeal.

What were the facts?

The assessee filed an appeal against an order of the CIT(A) for AY 2012-13. The assessee later applied to withdraw the appeal.

What were the issues?

The primary issue was the withdrawal of the appeal by the assessee due to settlement under the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH : BANGALORE

Before: SHRI N. V. VASUDEVAN & SHRI B. R. BASKARAN

For Appellant: Shri. Dhiraj R, Advocate
For Respondent: Smt. R. Premi, JCIT
Hearing: 24.06.2021Pronounced: 30.06.2021

O R D E R

Per N. V. Vasudevan, Vice President:

1.

This is an appeal filed by the assessee against the order dated 10.06.2016 of CIT(A)-12, Bengaluru, relating to Assessment Year 2012-13.

2.

The assessee has moved an application in which it is stated that the assessee has filed Form 1 and Form 2 and has 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 in respect of the present appeal. In the circumstances, the assessee has prayed for withdrawing the appeal.

3.

The appeal is accordingly dismissed as withdrawn.

4.

In the result, assessee’s appeal is dismissed.

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

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