NCR CORPORATION INDIA PRIVATE LIMITED,BANGALORE vs. DCIT, BANGALORE

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ITA 305/BANG/2016Status: DisposedITAT Bangalore28 January 2021AY 2011-122 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, in view of the assessee's submission regarding opting for the Vivad Se Vishwas scheme, dismissed the appeals as withdrawn. Liberty was granted to the assessee to seek recall of the order if the scheme application is not accepted.

What were the facts?

The assessee filed multiple appeals before the ITAT for assessment years 2004-2005 to 2012-2013. During the hearing, the assessee's counsel submitted a letter stating that the assessee had opted for the Direct Tax Vivad Se Vishwas Act for dispute settlement.

What were the issues?

The primary issue was the pendency of appeals before the Tribunal when the assessee chose to settle the dispute under the Vivad Se Vishwas Act.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, BANGALORE BENCHES “A”, BANGALORE

Hearing: 28.01.2021

O R D E R Per George George K, JM : These appeals at the instance of the assessee are directed against various orders / directions of the CIT(A) /DRP. The relevant assessment years are 2004-2005 to 2012-2013.

2.

At the time of hearing before us, the learned Counsel for the assessee has furnished a letter dated 27th January, 2021, wherein it is stated that the assessee has opted for filing the application under Direct Tax Vivad Se Vishwas Act, for settlement of the dispute, and accordingly, prayed that the 2 & Ors. M/s.NCR Corporation (India) Pvt.Ltd. appeals may be treated as withdrawn, with liberty to apply for a recall, if Form 1 & 2 filed by the assessee are not accepted by the Department for any reason.

3.

We have heard the rival submissions and perused the material on record. In view of the submission of the learned Counsel for the assessee in his letter dated 27th January, 2021, we dismissed the appeals as withdrawn. The assessee is given liberty to move appropriate application for recalling the present order in accordance with law, if the assessee intends to do so.

4.

In the result, the appeals filed by the assessee are dismissed, as withdrawn.

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