M/S WEBEX COMMUNICATIONS INDIA PRIVATE LIMITED,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-7(1)(2), BANGALORE

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ITA 2841/BANG/2017Status: DisposedITAT Bangalore03 March 2021AY 2013-143 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the issues contested in the appeal were settled under the Direct Taxes Vivad Se Vishwas Act, 2020. Therefore, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against a Direction passed by the DRP. Subsequently, the assessee opted to settle the dispute under the Direct Taxes Vivad Se Vishwas Act, 2020.

What were the issues?

The primary issue was the settlement of the dispute under the Direct Taxes Vivad Se Vishwas Act, 2020, leading to the withdrawal of the appeal.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘C’ BENCH : BANGALORE

Before: SHRI CHANDRA POOJARI & SMT. BEENA PILLAI

For Appellant: Shri C Narayanan, C.A
For Respondent: Shri Mathivanan, CIT (DR)

Date of Hearing : 03-03-2021 Date of Pronouncement : 03-03-2021 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal by the assessee has been filed by assessee against Direction dated 20/09/2017 passed by DRP-2, Benagaluru for assessment year 2013-14.

2.

The assessee has filed a letter stating that the assessee has opted to settle the dispute in its appeal under Direct Taxes Vivad Se Vishwas Act, 2020. It is further stated that the assessee has filed Form No.1 & 2 and also received Form No. 3 for the appeal filed by the assessee and it has also received Form No.3.

Accordingly it is submitted that appeal of the assessee may be dismissed as withdrawn.

3.

We heard Ld D.R, who did not object to the prayer of the assessee. Since the issues contested in the appeal of the assessee have been settled under the Direct Taxes Vivad Se Vishwas Act, 2010, we dismiss the appeal of the assessee as withdrawn.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.

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