M/S SAMSUNG R & D INSTITUTE INDIA PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION CIRCLE-2(1), BANGALORE

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ITA 2980/BANG/2018Status: DisposedITAT Bangalore23 November 2020AY 2010-112 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The Tribunal dismissed the appeals as withdrawn, granting liberty to the assessee to seek recall of the order if they opt out of the Vivad Se Vishwas Scheme.

What were the facts?

The assessee filed appeals against the CIT(A) order and subsequently opted for the Vivad Se Vishwas Scheme, 2020. The assessee requested to withdraw the appeals.

What were the issues?

The primary issue was the assessee's request to withdraw appeals due to opting for the Vivad Se Vishwas Scheme and the conditions for such withdrawal.

Which sections of the Income-tax Act were involved?

Section 254(2)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH : BANGALORE

Before: SHRI. CHANDRA POOJARI & SHRI. PAVAN KUMAR GADALE

For Appellant: Shri. Manish Prasad, Advocate
For Respondent: Shri. Kannan N, JCIT (DR)(ITAT), Bengaluru
Hearing: 23.11.2020Pronounced: 23.11.2020

O R D E R

Per Pavan Kumar Gadale, Judicial Member:

These are the appeals filed by the assessee against the order of CIT(A)-12 dated 14.08.2018.

2.

At the time of hearing, the learned AR of the assessee submitted that letter dated 19th November, 2020 was filed stating that the assessee is opting for Vivad Se Vishwas Scheme, 2020. In the course of hearing, it was the proposition put forward by the Bench that under these facts the appeals of the assessee may be dismissed and withdrawn and liberty may be granted to the assessee to approach this Tribunal for recall of this order under section 254(2) of the Act in case the assessee finally opts out of Vivad Se Vishwas Scheme, 2020. In reply, it was submitted by learned AR of the assessee that if the liberty is granted to the assessee, then assessee has no objection about dismissal of the appeals as withdrawn. Learned DR of the Revenue has no objection on the proposition.

3.

In view of above discussions, we dismiss these appeals as withdrawn and grant liberty to the assessee to approach this Tribunal for recall of this Tribunal order under section 254(2) of the Act in case the assessee finally opts out of Vivad Se Vishwas Scheme, 2020, for any reason in accordance with law.

4.

In the result, both the assessee’s appeals are dismissed.

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

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