M/S TUV RHEINLAND (INDIA) PVT LTD,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-12(4), BANGALORE

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ITA 2554/BANG/2018Status: DisposedITAT Bangalore05 October 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 allowed the assessee's request to withdraw the appeals. The appeals were dismissed as withdrawn, with liberty to seek recall if necessary.

What were the facts?

The assessee filed appeals before the ITAT for multiple assessment years. The assessee later filed a memo seeking to withdraw these appeals.

What were the issues?

The primary issue was the withdrawal of appeals by the assessee due to availing the benefit of the Direct Taxes Vivad Se Vishwas Act, 2020.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “ C” BENCH : BANGALORE

Before: SHRI N.V. VASUDEVAN & SHRI B.R.BASKARAN

For Appellant: Shri B.S. Balanchadran, Advocate
For Respondent: Smt. R. Premi, JCIT, Sr.DR (ITAT), Bengaluru

Per N.V. Vasudevan, Vice President These are appeals by the Assessee against a common order dated 10.7.2018 of CIT(A)-7, Bengaluru, relating to AY 2010-11 to 2012-13 & 2014-15.

2.

The assessee has filed a Memo seeking to withdraw the above appeals as the assessee has availed the benefit of Direct Taxes Vivad Se Vishwas Act, 2020 by filing the necessary Form No.I & II under the aforesaid scheme. Accordingly, these appeals are dismissed as withdrawn. However, the assessee is at liberty to seek recall of this order in the event of Form No.3 not being issued by the department for any reason.

3.

In the result, the appeals are dismissed.

Pronounced in the open court on this 5th day of October, 2020.

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