MEDREICH LIMITED,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 1(2), BANGALORE

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ITA 1587/BANG/2019Status: DisposedITAT Bangalore21 December 2020AY 2009-102 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal acknowledged the assessee's participation in the Vivad Se Vishwas Scheme and the subsequent request for withdrawal. Consequently, the appeals were dismissed as withdrawn.

What were the facts?

The assessee filed appeals against assessment orders. Subsequently, the assessee filed declarations under the Vivad Se Vishwas Scheme, 2020, for the tax arrears related to these appeals. The assessee then requested withdrawal of the appeals.

What were the issues?

Whether the appeals should be withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 153A,Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH : BANGALORE

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

For Appellant: Smt. Suman Lunkar, CA
For Respondent: Ms. Neera Malhotra, CIT (DR)(ITAT), Bengaluru
Hearing: 16.12.2020Pronounced: 21.12.2020

O R D E R

Per N. V. Vasudevan, Vice President These appeals are filed by the assessee and the same is directed against the Assessment Order dated 19.12.2016 passed by the AO under section 153A r.w.s. 143(3) of the Income Tax Act, 1961 (hereinafter called ‘the Act’).

2.

Learned AR of the assessee has moved an application on 02.12.2020 in which it is stated that the assessee has filed Form 1 and 2 under direct tax Vivad Se Vishwas Scheme, 2020 on 04.08.2020 in respect of the present appeals. She also submitted in the said letter that the assessee has received Form 3 certificate containing particulars of tax arrears and the amount payable in Form 3 from the Income Tax Department. In the circumstances, the learned counsel has prayed for withdrawal of 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The appeals are accordingly dismissed as withdrawn.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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