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Income Tax Appellate Tribunal, BANGALORE BENCHES “B”, BANGALORE
Before: Shri Chandra Poojari, AM & Shri George George K, JM
O R D E R Per George George K, JM These are cross appeals against the orders of the Assessing Officer passed u/s 143(3) r.w.s 92CA r.w.s. 144C of the I.T.Act (order dated 29.01.2015) and order passed u/s 143(3) r.w.s. 144C of the I.T.Act (order dated 29.12.2014).
The assessee during the course of hearing had submitted vide letter dated 18th February, 2021, that it has opted for 2 IT(TP)A No.142/Bang/2015 & Ors. M/s.JDA Software Pvt.Ltd. setting the matter under Direct Taxes Vivad Se Vishwas Act, 2020 and prayed the appeals may be treated as withdrawn with the liberty to the assessee and Revenue to recall the same, if required.
In view of the submissions of the learned AR and learned DR, we dismiss these appeals as withdrawn, since the assessee wants to settle the matter under Direct Taxes Vivad Se Vishwas Act, 2020. There are two Departmental appeals also, which are withdrawn. If the assessee is not pursuing the matter under Direct Taxes Vivad Se Vishwas Act, 2020, it shall intimate the Department, so that the Department shall file necessary application for recalling the present order.
In the result, the appeals filed by the Revenue and assessee are dismissed.