M/S ADVICE AMERICA SOFTWARE DEVELOPMENT CENTRE PVT LTD,BANGALORE vs. DY COMMISSIONER OF INCOME TAX CIRCLE-1(1)(2), BANGALORE

PDF · subscribers
ITA 85/BANG/2017Status: DisposedITAT Bangalore31 March 2021AY 2012-132 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The tribunal noted that the issues contested in the appeal were settled 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 Consequently, the appeal filed by the assessee was dismissed as withdrawn.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 challenging an order from the DRP. The assessee later opted to settle the dispute under the Direct Taxes Vivad Se Vishwas Act, 2020.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to settlement under the Vivad Se Vishwas Act.

Which sections of the Income-tax Act were involved?

Direct Taxes Vivad Se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A’’ BENCH: BANGALORE

Before: SHRI GEORGE GEORGE K. & SHRI B.R. BASKARAN

For Appellant: Shri Francis Vaz
For Respondent: Shri Kannan Narayanan, D.R
Hearing: 31.03.2021Pronounced: 31.03.2021

PER B.R. BASKARAN, ACCOUNTANT MEMBER:

1.

The assessee has filed this appeal challenging the order dated 27.10.2016 passed by Ld DRP-1, Bengaluru and it relates to the assessment year 2012-13.

2.

Mr. Francis, employee of the assessee company has filed a letter stating that the assessee has opted to settle the dispute in its appeal as well as in the appeal filed by the revenue under Direct Taxes Vivad Se Vishwas Act, 2020. It is further stated that the assessee has filed

M/s. Advice America Software Development Centre Pvt. Ltd., Bengaluru Page 2 of 2 Form No.1 & 2 for the appeal filed by the assessee and he has also received Form No.3. Accordingly it is submitted that suitable order may be passed by the Tribunal.

3.

We have heard Ld D.R. Since the issues contested in the appeal of the assessee have been settled under the Direct Taxes Vivad Se Vishwas Act, 2020, we dismiss the appeal of the assessee as withdrawn. However, we give liberty to the assessee to seek recall of this order in accordance with law, if the circumstances so warrant.

4.

In the result, the appeal of the assessee is dismissed.

Order pronounced in the open court on 31st Mar, 2021

Recent GST High Court judgments

Search GST case law →