M/S TELSIMA COMMUNICATIONS PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, BANGALORE

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ITA 348/BANG/2017Status: DisposedITAT Bangalore23 December 2020AY 2012-132 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted the assessee's application for withdrawal due to opting for the Vivad Se Vishwas Scheme. Consequently, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal before the ITAT. Subsequently, the assessee filed an application to withdraw the appeal, having opted for the Direct Tax Vivad Se Vishwas Scheme, 2020.

What were the issues?

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

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144C(13)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH : BANGALORE

Before: SHRI N. V. VASUDEVAN & SHRI CHANDRA POOJARI

For Respondent: Smt. R. Premi, JCIT (DR)(ITAT), Bengaluru
Hearing: 22.12.2020Pronounced: 23.12.2020

O R D E R

Per N. V. Vasudevan, Vice President This appeal is filed by the assessee and the same is directed against the final Assessment Order of AO dated 26.12.2016 passed under section 143(3) r.w.s. 144C(13) of the Income Tax Act, 1961 (hereinafter called ‘the Act’).

2.

The assessee has moved an application on 16.12.2020 in which it is stated that the assessee has filed Form 1 under direct tax Vivad Se Vishwas Scheme, 2020 in respect of the present appeal. The assessee has also obtained Form 3 certificate containing particulars of tax arrears and the amount payable in Form 3 from the Income Tax Department. In the circumstances, the assessee has prayed for withdrawing the appeal.

IT(IT)A No. 348/Bang/2017 Page 2 of 2

3.

The appeal is accordingly dismissed as withdrawn.

4.

In the result, assessee’s appeal is dismissed.

Pronounced in the open court on the date mentioned on the caption page.

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