DCIT, BANGALORE vs. M/S NCR CORPORATION INDIA PVT. LTD., BANGALORE

The revenue has filed these three appeals for assessment years 2005-06, 2010-11 and 2011-12. The appeal for AY 2005-06 has been filed challenging the order dated 18-06-2012 passed by Ld CIT(A)-IV, Bangalore. The appeals for other two years have been filed against the assessment orders passed by the AO in pursuance of directions given by Ld Dispute Resolution Panel (Ld DRP).

The assessee has submitted that it has opted to settle the issues contested by the revenue for the above said three years under Direct Taxes Vivad Se Vishwas Act, 2020 and has filed Form 1 and 2. The Ld A.R submitted that the assessee has also received Form no.3 for all the three years. Accordingly he submitted suitable orders may be passed. The Ld A.R also submitted that the Bangalore bench of Tribunal is dismissing the appeals in such kind of cases giving liberty to seek recall of the order.

The Ld D.R, submitted that the appeals have been filed by the revenue and hence, if the appeals are dismissed and if something goes wrong with the applications filed by the assessee for settlement of disputes, then the revenue should be given liberty to file applications seeking recall of the order. The Ld D.R further submitted that the assessee should be directed to intimate the AO about the results of the applications filed by it and if they do not go

We heard the parties and perused the record. Since the assessee has already filed applications under VSVS Act for all the three years, we are of the view that no purpose would be served in keeping these appeals pending, since the present appeals have to be withdrawn by the revenue once the dispute is settled under the above said Act. Accordingly, we dismiss all the three appeals of the revenue.

However, we find merit in the submissions made by Ld D.R. Since these appeals filed by the revenue are dismissed by us at the instance of the assessee, we direct the assessee to persuade the AO to file necessary applications for recall of this order in accordance with law within the statutory time period, if something goes wrong in respect of applications filed by the assessee under VSVS Act.

In the result, all the three appeals of the revenue are dismissed.