M/S SAP LABS INDIA PVT LTD,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-6(1)(1), BENGALURU

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ITA 2883/BANG/2017Status: DisposedITAT Bangalore01 February 2021AY 2013-143 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 noted that the assessee had opted for the Vivad Se Vishwas scheme and would be moving an application for withdrawal of the appeal. Therefore, keeping the appeal pending would serve no purpose.

What were the facts?

The assessee company had filed an appeal before the ITAT. During the pendency of the appeal, the assessee opted to file an application under the Vivad Se Vishwas Act, 2020.

What were the issues?

The primary issue was the appropriate course of action for the appeal when the assessee had opted for a dispute resolution scheme like Vivad Se Vishwas.

Which sections of the Income-tax Act were involved?

Not Applicable

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, BANGALORE BENCH “ B ” : BANGALORE

Before: SHRI CHANDRA POOJARI & SMT. BEENA PILLAI

For Appellant: Shri Pratik Shah, C.A
For Respondent: Shri Muzaffar Hussain,CIT (D.R.)
Hearing: 01.02.2021

PER SHRI CHANDRA POOJARI, A.M. : This appeal at the instance of assessee is directed against the order of Assessing Officer passed u/s. 143(3) r.w.s. 144C(13) of the Act Dt.27.10.2017 for the Assessment Year 2013-14. 2. At the time of hearing, the learned Authorised Representative submitted that these assessee has opted to file an application under the Vivad Se Vishwas Act, 2020. Accordingly, ld. AR submitted that the appeal may be dismissed with the liberty to move appropriate application for recall of the present order in accordance with law, if the assessee intended to do so.

3.

On the other hand, the learned Departmental Representative submitted that the assessee has to withdraw the pending appeals after filing the Form VSV1 as per Vivad Se Vishwas Act, 2020. Thereafter the assessee is required to furnish a copy of the same along with the proof of payment of tax as determined by the tax official to the department. Ld. DR submitted that the Form No.3 shall be issued to the assessee in due course and accordingly he submitted that the appeal of the assessee may be dismissed as withdrawn, as the assessee, in any way, is required to withdraw the appeals.

4.

We have heard both the parties and perused the material on record. Since the assessee has opted for Vivad Se Vishwas Act, 2020, the assessee would be moving application for withdrawing the present appeals filed before the Tribunal in due course. Since the assessee has already filed the necessary application before the tax authorities under the above said scheme, we are of the view that no purpose will be served in keeping the appeal pending. Accordingly, we dismiss the appeal of the assessee as withdrawn. Further the assessee is at liberty to move appropriate application for recall of the present order in accordance with the law, if the assessee intends to do so.

5.

In the result, the appeal of the assessee is dismissed as withdrawn. Pronounced in the open court on the date mentioned on the caption page. (SMT. BEENA PILLAI) ACCOUNTANT MEMBER Dated: 01.02.2021. *Reddy GP Copy to 1. The appellant

2.

The Respondent

3.

CIT (A)

4.

Pr. CIT

5.

DR, ITAT, Bangalore.

6.

Guard File

By order

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