3M INDIA LIMITED,BANGALORE vs. INCOME-TAX OFFICER, BANGALORE

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ITA 655/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 had opted for the Vivad Se Vishwas Scheme and obtained a certificate for tax arrears. Based on this, the assessee prayed for withdrawal of the appeals.

What were the facts?

The assessee filed appeals against an order of the CIT(A) for AY 2012-13. Subsequently, the assessee filed an application to withdraw the appeals.

What were the issues?

The primary issue was the withdrawal of appeals 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, “C” BENCH : BANGALORE

Before: SHRI N. V. VASUDEVAN & SHRI CHANDRA POOJARI

For Appellant: Shri. Dinesh R, Advocate
For Respondent: Shri. Pradeep Kumar, CIT (DR)(ITAT), Bengaluru
Hearing: 13.1.2021Pronounced: 13.1.2021

O R D E R

Per N. V. Vasudevan, Vice President These are appeals by the assessee against the order dated 30.12.2016 of CIT(A)-14, Bengaluru, relating to Assessment Year 2012-13.

2.

The assessee has moved an application on 6.1.2021 in which it is stated that the assessee has filed Form Nos.1 and 2 under direct tax Vivad Se Vishwas Scheme, 2020 in respect of the present appeals. 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 appeals.

3.

The appeals are accordingly dismissed as withdrawn.

4.

In the result, assessee’s appeals are dismissed.

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

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