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

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ITA 40/BANG/2020Status: DisposedITAT Bangalore22 December 2020AY 2014-152 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The tribunal noted the assessee's application to withdraw the appeals as they had opted for the Vivad Se Vishwas Scheme. Consequently, the appeals were dismissed as withdrawn.

What were the facts?

The assessee filed appeals against the order of the CIT(A) concerning sections 201(1) and 201(1A) of the Income Tax Act. The assessee later filed an application to withdraw these appeals.

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Whether the appeals should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.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

Section 201(1),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: 23.12.2020

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)-13, Bengaluru, dated 13.11.2019 passed under sections 201(1) and 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.

IT Nos.38 to 40/Bang/2020 Page 2 of 2

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The appeals are accordingly dismissed as withdrawn.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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