M/S AMAZON DEVELOPEMNT CENTRE INDIA PRIVATE LIMITED,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX TDS CIRCLE-1(1), BANGALORE

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ITA 1798/BANG/2018Status: DisposedITAT Bangalore01 February 2021AY 2014-153 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal allowed the assessee to withdraw one appeal as the demand was resolved. The remaining four appeals were dismissed as withdrawn because the assessee opted to settle the disputes under the Vivad Se Vishwas Act.

What were the facts?

The assessee filed multiple appeals before the ITAT challenging orders related to demands raised under Section 201(1)/201(1A). For one assessment year, the assessee sought to withdraw the appeal as the demand was nullified. For other assessment years, the assessee opted to settle the disputes under the Vivad Se Vishwas Act.

What were the issues?

The primary issues revolved around demands raised under Section 201(1)/201(1A) and the assessee's subsequent actions to resolve these demands through withdrawal or settlement under the Vivad Se Vishwas Act.

Which sections of the Income-tax Act were involved?

Section 201(1),Section 201(1A)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A’’ BENCH: BANGALORE

Before: SHRI N.V. VASUDEVAN & SHRI B.R. BASKARAN

For Respondent: Shri Kannan Narayanan, D.R
Hearing: 01.02.2021Pronounced: 01.02.2021

PER B.R. BASKARAN, ACCOUNTANT MEMBER:

1.

The assessee has filed these appeals challenging the orders passed by Ld CIT(A)-13, Bengaluru and they relate to assessment years 2013-14 to 2015-16. We notice that the assessee has filed two separate appeals for AY 2014-15 and 2015-16. One appeal has been preferred for AY 2013-14. Hence there are five appeals in aggregate. All the appeals relate to the demand raised u/s 201(1)/201(1A).

(A) ITA 2103/Bang/2018 relating to AY 2013-14

2.

The assessee has filed a letter dated 18th January, 2021 stating that the demand raised for this year u/s 201(1) has been nullified after passing the order for giving effect to the order of Ld CIT(A) and also a rectification order passed thereon. Accordingly, the assessee has stated that the assessee has decided to withdraw this appeal.

3.

The Ld D.R did not object to the submissions made by the assessee. Accordingly, we allow the assessee to withdraw this appeal. (B) (i) ITA 1798/Bang/2018 & ITA 2104/Bang/2018 relating to Assessment year 2014-15. (ii) ITA 1799/Bang/2018 & ITA 2105/Bang/2018 relating to Assessment year 2015-16.

4.

The assessee has filed a letter dated 18th January, 2021 stating that the assessee has opted to settle the dispute in these appeal , 1799 & 2103 to 2105/Bang/2018 Amazon Development Centre (India) Pvt. Ltd., Bangalore Page 3 of 3 under Direct Taxes Vivad Se Vishwas Act, 2020. Accordingly it is stated that the assessee is withdrawing the above said four appeals.

5.

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 opted to be settled under the Direct Taxes Vivad Se Vishwas Act, 2010, as prayed by the assessee, we dismiss the above said four appeals as withdrawn. However, we give liberty to the assessee to seek recall of the order passed for any of the above said four appeals, in accordance with law, if the circumstances so warrant.

6.

In the result, all the five appeals of the assessee are dismissed.

Order pronounced in the open court on 1st Feb, 2021.

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