JUNIPER NETWORKS INDIA PRIVATE LIMITED,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, TDS CIRCLE- 2(1), BANGALORE

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ITA 1629/BANG/2019Status: DisposedITAT Bangalore31 December 2020AY 2015-162 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The Tribunal agreed to dismiss the appeals as withdrawn, as per the assessee's request to opt for the Vivad Se Vishwas Scheme. The assessee was granted liberty to seek recall of the order if VSVS formalities were not completed.

What were the facts?

The assessee filed appeals against the CIT(Appeals) order for assessment years 2012-13 to 2015-16. During the hearing, the assessee expressed intent to opt for the Vivad Se Vishwas Scheme.

What were the issues?

Whether the appeals should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Vivad Se Vishwas Scheme 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 Appellant: Shri Ajay Roti, CA
For Respondent: Smt. R. Premi, Jt.CIT(DR), ITAT, Bengaluru
Hearing: 03.12.2020Pronounced: 31.12.2020

Per Bench These are appeals by the assessee against the common order of the CIT(Appeals)-13, Bengaluru dated 14.05.2019 relating to assessment years 2012-13 to 2015-16.

2.

During the course of hearing of the appeals, the ld. counsel for the assessee submitted that the assessee will be opting for Vivad Se Vishwas Scheme Act, 2020 [VSVS] and necessary Forms will be filed in due course before the Tribunal. The Bench pointed out that the Bangalore Benches in such cases is dismissing the appeal as withdrawn, with liberty to seek recall of the order, to which he agreed. We find that the assessee has filed Form 1 & Form 2 in this regard. Accordingly, the appeals are dismissed as withdrawn. However, the assessee is at liberty to seek recall of this order in the event of non-completion of formalities under the VSVS.

3.

In the result, the appeals by the assessee are dismissed as withdrawn.

Pronounced in the open court on this 31st day of December, 2020.

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