What did the Tribunal hold?

The Tribunal noted that the assessees had opted for the VSVS scheme. Therefore, keeping the appeals pending would serve no purpose. The appeals were dismissed as withdrawn.

The assessees filed appeals against directions and assessment orders for assessment years 2010-11 and 2012-13. The assessees later decided to opt for the Vivad se Vishwas Scheme (VSVS) 2020.

What were the issues?

The primary issue was whether the pending appeals should be kept alive when the assessee had opted for a dispute resolution scheme.

Cisco Systems Services B V -India… vs DCIT | ITAT Bangalore 2021

Income Tax Appellate Tribunal, ‘B’ BENCH : BANGALORE

Before: SHRI. B. R. BASKARAN & SMT. BEENA PILLAI

For Appellant: Shri Pranay Gandhi, C.A

For Respondent: Shri Muzaffar Hussain, CIT (DR)

ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeals have been filed by assessees against directions dated 30/12/2014 & 19/12/2016 passed by DRP-1, and Final Assessment order dated 30.01.2015 passed by DCIT Page 2 of 4 IT(TP)A No.460/Bang/2015 553/Bang/2017 (Intl. Taxn.) and asst. order dated 27/1/2017 passed by ACIT, Bangalore respectively for assessment years 2010-11 & 2012-13.

At the outset, Ld.AR vide letter dated 11/1/2021 submitted that assessee has decided to go in for VSVS 2020. It is also been submitted that assessee filed Form 1 & 2 in respect of these appeals. He however filed an adjournment application seeking date till that received Form 3.

Ld.Sr.DR submitted that the appeals may be dismissed as no purpose will be served by keeping the appeals pending.

We have perused submissions advances by both sides in light of records placed before us.

As assessee has sought for VSVS- scheme 2020, no purpose will be served in keeping the present appeals pending. Considering the situation, we dismiss the present appeals as withdrawn. However, liberty is granted to move appropriate application for recall of this order, in accordance with law if circumstances so warrant. Accordingly, assessee’s appeals for year under consideration are allowed to be withdrawn with liberty. In the result, assessee’s appeals are dismissed as withdrawn. Order pronounced in the open court on 15th January, 2021 Sd/- Sd/- (B. R. BASKARAN) (BEENA PILLAI) Accountant Member Judicial Member Bangalore, Dated, the 15th January, 2021. /Vms/ Page 3 of 4 IT(TP)A No.460/Bang/2015 553/Bang/2017 Copy to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR, ITAT, Bangalore 6. Guard file By order Assistant Registrar, ITAT, Bangalore Page 4 of 4 IT(TP)A No.460/Bang/2015 553/Bang/2017 Date Initial On Dragon 1. Draft dictated on Sr.PS 2. Draft placed before -1-2021 Sr.PS author -1-2021 3. Draft proposed & placed JM/AM before the second member -1-2021 4. Draft discussedapproved JM/AM by Second Member. -1-2021 5. Approved Draft comes to Sr.PS/PS the Sr.PS/PS 6. -1-2021 Sr.PS Kept for pronouncement on 7. -1-2021 Sr.PS Date of uploading the order on Website 8. If not uploaded, furnish -- Sr.PS the reason 9. File sent to the Bench -1-2021 Sr.PS Clerk 10. Date on which file goes to the AR 11. Date on which file goes to the Head Clerk.

12.

Date of dispatch of Order.

13.

Draft dictation sheets are No Sr.PS attached

CISCO SYSTEMS SERVICES B V -INDIA BRANCH,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, BANGALORE

What did the Tribunal hold?

What were the facts?

What were the issues?

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