M/S SOPLAR (INDIA) PVT LTD,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-6(1)(2), BANGALORE

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ITA 1892/BANG/2017Status: DisposedITAT Bangalore08 September 2020AY 2013-143 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 noted that the assessee sought withdrawal of the appeal due to opting for the Vivad se Vishwas Scheme. The Tribunal dismissed the appeal as withdrawn.

What were the facts?

The assessee filed appeals against a final assessment order. The assessee subsequently opted for the Vivad se Vishwas Scheme, 2020, and sought withdrawal of the appeal.

What were the issues?

Whether the appeal should be withdrawn as the assessee opted for the Vivad se Vishwas Scheme.

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, ‘A’ BENCH : BANGALORE

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

For Appellant: Shri B.R Sudheendra, C.A
For Respondent: Shri T Romuan Paite, CIT (DR)

ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeals have been filed by assessee against final assessment order dated 30/08/2017, passed by Ld.DCIT, Circle-6(1)(2) u/s 143(3) r.w.s 144C(13), Bangalore, for assessment years 2013-14. 2. A letter has been filed by Ld.AR stating that assessee has opted for Vivad se Vishwas Scheme, 2020. It has been submitted that assessee seeks withdrawal of the appeal. 3. Ld.Sr.DR do not object to the same.

Page 2 of 3 IT(TA)A No.1872/Bang/2017

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. 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 Considering the situation, we dismiss the present appeal as withdrawn.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 In the result, with above liberty, we dismiss present appeal as withdrawn.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 8th Sept, 2020. Sd/- Sd/- (A.K GARODIA) (BEENA PILLAI) Accountant Member Judicial Member Bangalore, Dated, the 8th Sept., 2020. /Vms/ Copy to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR, ITAT, Bangalore 6. Guard file

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