M/S HARMAN CONNECTED SERVICES CORPORATION INDIA PRIVATE LIMITED,BANGALORE vs. JOINT COMMISSIONER OF INCOME TAX (OSD), BANGALORE

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ITA 975/BANG/2018Status: DisposedITAT Bangalore05 January 2021AY 2010-112 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 allowed the withdrawal of the appeal. This was based on the assessee opting for the Vivad Se Vishwas Scheme, 2020, and submitting the necessary forms.

What were the facts?

The assessee filed an appeal before the ITAT against an order of the CIT(Appeals). During the hearing, the assessee sought to withdraw the appeal.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal due to opting for the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144C

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH : BANGALORE

Before: SHRI CHANDRA POOJARI & SHRI GEORGE GEORGE K.

For Appellant: Smt. Vaidehi G., CA
For Respondent: Shri Kannan Narayanan, Jt.CIT(DR)(ITAT), Bengaluru
Hearing: 05.01.2021Pronounced: 05.01.2021

Per Chandra Poojari, Accountant Member

1.

This appeal by the assessee is directed against the order dated 16.01.2018 of the CIT(Appeals)-10, Bengaluru passed u/s. 143(3) r.w.s. 144C of the Income-tax Act, 1961 [the Act] for the assessment year 2010-11.

2.

During the course of hearing of the appeal, the ld. counsel for the assessee sought withdrawal of the appeal on the ground that the assessee has opted for Vivad Se Vishwas Scheme Act (VSVS), 2020 by filing the IT(TP)A No.975/Bang/2018 Page 2 of 2 applications in Form 1 & Form 2 and Form 3 by the designated authority is also issued (copies of Forms 1, 2 & 3 filed on record). Accordingly, the appeal is dismissed as withdrawn.

3.

In the result, the appeal is dismissed as withdrawn.

Pronounced in the open court on this 5th day of January, 2021.

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