WEBEX COMMUNICATIONS INDIA PRIVATE LIMITED,BANGALORE vs. ASST.C.I.T., BANGALORE

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ITA 673/BANG/2016Status: DisposedITAT Bangalore24 February 2021AY 2011-122 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The tribunal dismissed the appeal as withdrawn based on the assessee's request to pursue resolution under the Vivad Se Vishwas Act. Liberty was granted to move for recalling the order if the Vivad Se Vishwas application is not proceeded with.

What were the facts?

The assessee filed an appeal before the ITAT. During the hearing, the assessee informed the tribunal that they had applied for dispute resolution under the Direct Tax Vivad Se Vishwas Act, 2020.

What were the issues?

The primary issue was the status of the appeal given the assessee's intent to resolve the dispute under a separate legislative scheme.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144C(1)

AI-generated summary — verify with the full judgment below

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

Before: Shri Chandra Poojari, AM & Shri George George K, JM

Hearing: 24.02.2021

O R D E R

Per George George K, JM :

1.

This appeal at the instance of the assessee is directed against the assessment order dated 29.01.2016 passed u/s 143(3) r.w.s. 144C(1) of the I.T.Act, 1961. The relevant assessment year is 2011-2012.

2.

At the time of hearing before us, it was noticed that the learned AR vide letter dated 23rd February, 2021, had stated that the assessee has filed application to resolve the dispute raised in this appeal under the provisions of Direct Tax Vivad Se Vishwas Act, 2020 and appeal may be treated as withdrawn. Further, it was stated in the letter that the assessee may be given liberty to move appropriate application for recalling the present order, if application under Direct Tax Vivad Se Vishwas

2 IT(TP)A N.673/Bang/2016 M/s.Webex Communications India Pvt. Ltd. Act, 2020 is not proceeded with. Accordingly, we dismiss the appeal filed by the assessee as withdrawn. The assessee is given liberty to move appropriate application for recalling this present order, in accordance with law, if application under Direct Tax Vivad Se Vishwas Act, 2020 is not pursued. It is ordered accordingly.

3.

In the result, the appeal filed by the assessee is dismissed.

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