M/S INGERSOLL RAND (INDIA) PRIVATE LIMITED,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-3(1)(1), BANGALORE

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ITA 359/BANG/2017Status: DisposedITAT Bangalore18 January 2021AY 2012-132 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 assessee prayed for withdrawal of the appeal due to settlement under the Vivad Se Vishwas Scheme. The Tribunal considered the application and allowed the withdrawal.

What were the facts?

The assessee filed an appeal against an assessment order. Subsequently, the assessee filed an application under the Vivad Se Vishwas Scheme, 2020, and obtained a certificate for tax arrears.

What were the issues?

Whether an appeal can be withdrawn if the assessee has settled the tax arrears under the Vivad Se Vishwas Scheme.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: Smt. Rashmi, Advocate
Hearing: 18.1.2021Pronounced: 18.1.2021

O R D E R

Per N. V. Vasudevan, Vice President This is an appeal by the assessee against the Assessment Order dated 21.12.2016, Bengaluru, relating to Assessment Year 2012-13.

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 also obtained 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.359/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The appeal is accordingly dismissed as withdrawn.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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