WEBEX COMMUNICATIONS INDIA PRIVATE LIMITED,BANGALORE vs. JCIT, BANGALORE

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ITA 1615/BANG/2012Status: DisposedITAT Bangalore12 October 2020AY 2008-094 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 allowed the assessee to withdraw the appeals as the assessee had opted for the VSVS 2020 scheme. Liberty was granted to move for recall if the Form 1 filed under the scheme was not accepted.

What were the facts?

The assessee filed appeals against final assessment orders for AY 2008-09 and 2010-11. The assessee decided to opt for the VSVS 2020 scheme.

What were the issues?

Whether the appeals should be kept pending when the assessee has opted for a settlement scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘B’ BENCH : BANGALORE

Before: SHRI. A.K. GARODIA & SMT. BEENA PILLAI

For Appellant: Shri Rajan Vora, C.A
For Respondent: Shri Muzaffar Hussain, CIT (DR)

PER BEENA PILLAI, JUDICIAL MEMBER

1.

Present appeal has been filed by assessee against final assessment order dated 19/10/2012 passed by Ld. JCIT-circle 12 (5), Bangalore, for assessment year 2008-09 and final assessment order dated 29/01/2015 passed by DCIT circle 7 (1) (2) for assessment year 2010-11.

2.

At the outset, Ld.AR vide letter dated 8/10/2020 submitted that, assessee has decided to go in for VSVS 2020. He accordingly submitted that, appeals filed by assesse for assessment years under consideration, may be allowed to be withdrawn with liberty.

3.

Ld.Sr.DR did not object to the same.

4.

We have perused submissions advances by both sides in light of records placed before us.

5.

As assessee has sought for VSVS- scheme 2020, no purpose will be served in keeping the present appeal pending. Considering the situation, we dismiss the present appeal as withdrawn. However, liberty is granted to move appropriate application for Page 3 of 4 IT(TP)A No.1615/Bang/2012 IT(TP)A No.545/Bang/2015 recall of this order, in the event, Form 1 filed by assessee is not accepted by revenue. Accordingly, assessee’s appeal for year under consideration is allowed to be withdrawn with liberty. In the result, assessee’s appeal is dismissed as withdrawn.

Order pronounced in the open court on 12th Oct, 2020

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