D.C.I.T., BANGALORE vs. M/S JDA SOFTWARE PVT. LTD., BANGALORE

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ITA 488/BANG/2015Status: DisposedITAT Bangalore19 February 2021AY 2010-112 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The Tribunal dismissed the appeals as withdrawn based on the assessee's submission to settle under the Vivad Se Vishwas Act. The parties were granted liberty to recall the order if the settlement process was not pursued.

What were the facts?

The assessee opted to settle the matter under the Direct Taxes Vivad Se Vishwas Act, 2020. Consequently, the assessee requested the appeals to be treated as withdrawn.

What were the issues?

Whether the appeals should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Act settlement scheme.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 92CA,Section 144C

AI-generated summary — verify with the full judgment below

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

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

For Respondent: DR Assessee by : Ms.Kruthika, Advocate
Hearing: 19.02.2021

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).

2.

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 setting the matter under Direct Taxes Vivad Se Vishwas Act, 2020 and prayed the appeals may be treated as withdrawn with the liberty to the assessee and Revenue to recall the same, if required.

3.

In view of the submissions of the learned AR and learned DR, we dismiss these appeals as withdrawn, since the assessee wants to settle the matter under Direct Taxes Vivad Se Vishwas Act, 2020. There are two Departmental appeals also, which are withdrawn.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.

4.

In the result, the appeals filed by the Revenue and assessee are dismissed.

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