M/S REPLICON SOFTWARE INDIA PVT LTD,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-5(1)(1), BANGALORE

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ITA 2523/BANG/2017Status: DisposedITAT Bangalore19 January 2021AY 2013-142 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The tribunal acknowledged the assessee's application to withdraw the appeal. The appeal was dismissed as withdrawn by the tribunal.

What were the facts?

The assessee filed an appeal against the final order of assessment for AY 2013-14. The assessee later filed an application to withdraw the appeal.

What were the issues?

The primary issue was the withdrawal of the appeal by the assessee due to opting for the Vivad Se Vishwas Scheme.

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 Appellant: Shri. K. R. Vasudevan, Advocate
For Respondent: Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru
Hearing: 19.01.2021Pronounced: 19.01.2021

O R D E R

Per N. V. Vasudevan, Vice President This is an appeal by the assessee against the final Order of Assessment dated 24.10.2017, relating to Assessment Year 2013-14.

2.

The assessee has moved an application in which it is stated that the assessee has filed Form No.1 under direct tax Vivad Se Vishwas Scheme, 2020 in respect of the present appeal. The assessee has enclosed Form 1 and Form 3 certificate containing particulars of tax arrears and the amount payable in Form 3 from the Income Tax Department. In the circumstances, the assessee has prayed for withdrawing the appeal.

IT(TP)A No.2523/Bang/2017 Page 2 of 2

3.

The appeal is accordingly dismissed as withdrawn.

4.

In the result, assessee’s appeal is dismissed.

Pronounced in the open court on the date mentioned on the caption page.

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