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

PDF · subscribers
ITA 200/BANG/2020Status: DisposedITAT Bangalore14 September 2020AY 2016-173 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The Tribunal dismissed the appeal as withdrawn, noting that keeping the appeal pending would serve no purpose given the assessee's participation in the Vivad se Vishwas Scheme. Liberty was granted to apply for recall if the form filed by the assessee was not accepted.

What were the facts?

The assessee filed appeals against an order of the CIT(A). The assessee subsequently opted for the Vivad se Vishwas Scheme, 2020, and sought an adjournment to await a form from the revenue.

What were the issues?

The primary issue was the pendency of the appeal after the assessee opted for a dispute resolution 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 Chavali Narayan, C.A
For Respondent: Shri Muzaffar Hussain, CIT (DR)

ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeals have been filed by assessee against common order dated 11/12/2019 passed by Ld.CIT(A)-13, Bangalore, for assessment years 2016-17 2. A letter dated 06/09/2020, has been filed by Ld.AR stating that assessee has opted for Vivad se Vishwas Scheme, 2020. Ld.AR sought for adjournment till Form 3 was issued by revenue.

3.

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

4.

As assessee has sought for VSVS- scheme 2020, no purpose will be served in keeping present appeal pending. Hence we reject request for adjournment by Ld.AR. We also note that assessee has yet not received Form 3 from the department. Considering the situation, we dismiss the present appeal as withdrawn. However, liberty is granted to move appropriate application for recall of this order, in the event, Form 1 filed by assessee is not accepted by revenue. In the result, with above liberty, we dismiss present appeal as withdrawn. Order pronounced in the open court on 14th Sept, 2020.

Recent GST High Court judgments

Search GST case law →