M/S GREEN HILLS SOFTWARE.INC,USA vs. THE DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION) CIRCLE-2(1), BANGALORE

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ITA 3228/BANG/2018Status: DisposedITAT Bangalore31 December 2020AY 2009-102 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 Therefore, the appeal was dismissed as withdrawn.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 challenging an assessment order. Subsequently, the assessee opted to settle the dispute under the Direct Taxes Vivad Se Vishwas Act, 2020.

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Whether the appeal should be dismissed as withdrawn due to settlement under the Vivad Se Vishwas Act.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

Section 143(3),Section 147,Section 144C

AI-generated summary — verify with the full judgment below

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

Before: SHRI GEORGE GEORGE K. & SHRI B.R. BASKARAN

For Appellant: Shri Keerthi Narayan, A.R
For Respondent: Shri Kannan Narayanan, D.R
Hearing: 31.12.2020Pronounced: 31.12.2020

PER B.R. BASKARAN, ACCOUNTANT MEMBER:

1.

The assessee has filed this appeal challenging the assessment order dated 28.09.2018 passed by the assessing officer u/s 143(3) rws 147 rws 144C of the Act for the assessment year 2009-10 in pursuance of directions given by Ld Dispute Resolution Panel (DRP).

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 IT(TP)A No.3228/Bang/2018 M/s. Green Hills Software Inc., 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 Accordingly it is submitted that appeal of the assessee may be dismissed as withdrawn.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assessee have been settled under the Direct Taxes Vivad Se Vishwas Act, 2010, we dismiss the appeal of the assessee as withdrawn.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 31st Dec, 2020

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