M/S. DIKSHA TECHNOLOGIES PVT. LTD,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(2), BENGALURU

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ITA 2615/BANG/2017Status: DisposedITAT Bangalore21 October 2020AY 2013-142 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The Tribunal dismissed the appeal as withdrawn based on the assessee's submission regarding the Vivad Se Vishwas application. Liberty was granted to the assessee to seek recall of the order if necessary.

What were the facts?

The assessee filed an appeal against the final assessment order for AY 2013-2014. The assessee later filed an application under the Direct Tax Vivad Se Vishwas Act for dispute settlement.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for dispute resolution under the Vivad Se Vishwas Act.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144C(13)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, BANGALORE BENCHES “A”, BANGALORE

Hearing: 21.10.2020

O R D E R

Per George George K, JM :

1.

This appeal at the instance of the assessee is directed against the final assessment order dated 06.10.2017 passed u/s 143(3) r.w.s. 144C(13) of the I.T.Act. The relevant assessment year is 2013-2014.

2.

The learned AR has furnished a letter dated 09th October, 2020, wherein it is stated that the assessee has filed application under Direct Tax Vivad Se Vishwas Act for settlement of the dispute and Form No.3 is awaited. It was further stated that the appeal may be treated as withdrawn with liberty to apply for a recall, if Form 1 & 2 filed by the assessee is not accepted by the Department for any reason.

3.

The learned Departmental Representative was duly heard.

2 IT(TP)A No.2615/Bang/2017 M/s.Diksha Technologies Pvt.Ltd. 4. We have heard the rival submissions and perused the material on record. In view of the submission of the learned AR in his letter dated 09.10.2020, we dismissed the appeal as withdrawn. The assessee is given liberty to move appropriate application for recalling the present order in accordance with law, if assessee intends to do so.

5.

In the result, the appeal filed by the assessee is dismissed, as withdrawn.

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