DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1(1)(1), BANGALORE vs. M/S APPLE INDIA PVT LTD, BANGALORE

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ITA 538/BANG/2018Status: DisposedITAT Bangalore04 March 2021AY 2009-102 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The assessee's application under the Vivad Se Vishwas Scheme was accepted. Consequently, the appeals filed by both the Revenue and the assessee were withdrawn.

What were the facts?

The Revenue and the assessee filed appeals against an order of the CIT(A) for Assessment Year 2009-10. The assessee subsequently filed an application under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

The primary issue was the withdrawal of appeals due to the assessee opting for the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Vivad Se Vishwas Scheme, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH : BANGALORE

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

For Appellant: Shri. K. R. Vasudevan, Advocate
For Respondent: Shri. Sunil Kumar Agarwal, Addl. CIT(DR)(ITAT), Bengaluru, Shri. K. R. Vasudevan, Advocate

Heard together (2 matters)

C.O. No.72/Bang/2018
ITA No.538/Bang/2018

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

C.O. No.72/Bang/2018 (in Assessment Year : 2009-10 M/s. Apple India Pvt. Limited, Vs. DCIT, Bengaluru. Circle – 1(1)(1), PAN : AABCA 1906 H Bengaluru. APPELLANT RESPONDENT Revenue by : Shri. Sunil Kumar Agarwal, Addl. CIT(DR)(ITAT), Bengaluru. Assessee by : Shri. K. R. Vasudevan, Advocate Date of hearing : 04-03-2021 Date of Pronouncement : 04-03-2021 O R D E R Per N. V. Vasudevan, Vice President: These are appeals filed by the Revenue and assessee against the order of CIT(A)-1, Bengaluru, dated 30.10.2017, relating to Assessment Year 2009-10.

C.O. No.72/Bang/2018 Page 2 of 2

2.

The assessee has moved an application in which it is stated that the assessee has filed Form Nos.1 and 2 under direct tax Vivad Se Vishwas Scheme, 2020 in respect of the present appeals. The assessee has also obtained Form 3 certificate containing particulars of tax arrears and the amount payable in Form 3 from the Income Tax Department. In the circumstances, the assessee has prayed for withdrawing the appeals.

3.

The appeals are accordingly dismissed as withdrawn.

4.

In the result, both the appeals are dismissed.

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

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