M/S. LENOVO (INDIA) PRIVATE LIMITED,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, TDS, CIRCLE-2(1), BANGALORE

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ITA 1759/BANG/2019Status: DisposedITAT Bangalore23 December 2020AY 2016-172 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted the assessee's application for withdrawal of appeals due to settlement under the Vivad Se Vishwas Scheme. Consequently, the appeals were dismissed as withdrawn.

What were the facts?

The assessee filed appeals against an order related to TDS. Subsequently, the assessee filed an application under the Vivad Se Vishwas Scheme, 2020, and obtained a certificate for tax arrears. The assessee then prayed for withdrawal of the appeals.

What were the issues?

The primary issue was the withdrawal of appeals by the assessee after opting for the Vivad Se Vishwas Scheme for settlement of tax arrears.

Which sections of the Income-tax Act were involved?

Section 201(1A)

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: 22.12.2020

O R D E R

Per N. V. Vasudevan, Vice President These appeals are filed by the assessee and the same are directed against the order of CIT(A) dated 17.06.2019 passed under section 201(1A) 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 appeals. 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 appeals.

3.

The appeals are accordingly dismissed as withdrawn.

4.

In the result, assessee’s appeals are dismissed.

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

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