NCR CORPORATION INDIA PVT LTD,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-5(1)(1), BENGALURU

PDF · subscribers
ITA 2869/BANG/2017Status: DisposedITAT Bangalore13 January 2021AY 2013-143 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 Tribunal noted that the assessee had opted for the Vivad Se Vishwas scheme and received the necessary certificate. Since the assessee wished to withdraw the appeal, the Tribunal found no purpose in keeping it pending.

What were the facts?

The assessee filed an appeal before the ITAT. The assessee subsequently filed an application under the Vivad Se Vishwas Act, 2020, and received a certificate in Form 3. The assessee then opted to withdraw the appeal.

What were the issues?

The primary issue was the assessee's withdrawal of the appeal due to opting for the Vivad Se Vishwas scheme.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 92CA,Section 144C(13)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, BANGALORE BENCHES “ C ” BENCH: BANGALORE

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

For Appellant: Shri K.R. Vasudevan, Advocate
For Respondent: Shri Pradeep Kumar,CIT (D.R)
Hearing: 13.01.2021

IT(TP)A No.2869/Bang/2017 (Assessment Year : 2013-14) M/s.NCR Corporation India Pvt. Ltd., 3rd Floor, 11, Niton Building, Palace Road, Bangalore-560 052 ….Appellant. PAN AAACN 7149L Vs. Assistant Commissioner of Income Tax, Circle 5(1)(1), Bangalore. ……Respondent. Assessee By: Shri K.R. Vasudevan, Advocate. Revenue By: Shri Pradeep Kumar,CIT (D.R) Date of Hearing : 13.01.2021. Date of Pronouncement : 13.01.2021. O R D E R

PER SHRI CHANDRA POOJARI, AM :

1.

This appeal at the instance of assessee is directed against the order of Assessing Officer passed u/s. 143(3) r.w.s. 92CA and 144C(13) of the Act Dt.31.10.2017 for the Assessment Year 2013-14.

2.

The ld. AR submitted a letter dt.12.01.2021 stating that he has filed an application under the Vivad Se Vishwas Act, 2020. Accordingly, the assessee furnished Certificate in Form 3 as per Vivad Se Vishwas Act, 2020 passed on 2 IT(TP)A No.2869/Bang/2017 31.12.2020. In view of the above, the assessee opted to withdraw the appeal vide his letter dt.12.01.2021 placed in the file.

3.

On the other hand, the learned Departmental Representative submitted that the assessee has furnished Form 3 from the Department dt.31.12.2020 and wish to withdraw the appeal and no objection to withdraw the pending appeal before the ITAT.

More judgments on Section 92CA

All 3,978 judgments and leading authorities on Section 92CA →

Recent GST High Court judgments

Search GST case law →