M/S. OPLUS MOBITECH INDIA PRIVATE LIMITED,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 5(1)(2), BANGALORE

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ITA 911/BANG/2019Status: DisposedITAT Bangalore06 January 2021AY 2016-172 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the issues in the appeal were settled under the Vivad Se Vishwas Act. Therefore, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal before the ITAT. Subsequently, the assessee opted to settle the dispute under the Direct Taxes Vivad Se Vishwas Act, 2020, and filed the necessary forms.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to settlement under the Vivad Se Vishwas Act.

Which sections of the Income-tax Act were involved?

Direct Taxes Vivad Se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C’’ BENCH: BANGALORE

Before: SHRI N.V. VASUDEVAN & SHRI B.R. BASKARAN

For Respondent: Shri Priyadarshi Mishra, D.R
Hearing: 06.01.2021Pronounced: 06.01.2021

PER B.R. BASKARAN, ACCOUNTANT MEMBER:

1.

The assessee has filed this appeal challenging the order dated 25.03.2019 passed by Ld CIT(A)-5, Bengaluru and it relates to the assessment year 2016-17.

2.

The assessee has filed a letter stating that the assessee has opted to settle the dispute in its appeal under Direct Taxes Vivad Se Vishwas Act, 2020. It is further stated that the assessee has filed Form No.1 & 2 for the appeal filed by the assessee and it has also M/s. Oplus Mobitech India Pvt.Ltd., Bangalore

Page 2 of 2 received Form No.3. Accordingly it is submitted that appeal of the assessee may be dismissed as withdrawn.

3.

We heard Ld D.R, who did not object to the prayer of the assessee. Since the issues contested in the appeal of the assessee have been settled under the Direct Taxes Vivad Se Vishwas Act, 2010, we dismiss the appeal of the assessee as withdrawn. However, we give liberty to the assessee to seek recall of this order in accordance with law, if the circumstances so warrant.

4.

In the result, the appeal of the assessee is dismissed. Order pronounced in the open court on 6th Jan, 2021.

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