M/S.BRINDAVAN BEVERAGES PVT. LTD.,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, BANGALORE

PDF · subscribers
ITA 2000/BANG/2016Status: DisposedITAT Bangalore27 August 2020AY 2009-20102 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 both appeals. One appeal was withdrawn as the issues were already finalized, and the other was withdrawn to avail the benefit of the Direct Taxes Vivad Se Vishwas Act, 2020.

What were the facts?

The assessee filed appeals against orders of the CIT(Appeals) for assessment years 2007-08 and 2009-10. The assessee sought to withdraw both appeals.

What were the issues?

Whether the assessee can withdraw appeals filed before the tribunal. The assessee sought to withdraw appeals due to prior finality of issues and to avail a tax dispute resolution scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH : BANGALORE

Before: SHRI N.V. VASUDEVAN & SHRI A K GARODIA

For Appellant: Shri V. Srinivasan, Advocate
For Respondent: Shri Dilip, Advocate
Hearing: 24.08.2020Pronounced: 27.08.2020

Per Bench These are appeals by the assessee against two different orders, both dated 26.9.2016 of the CIT(Appeals)-11, Bengaluru relating to assessment year 2007-08 & 2009-10.

2.

The ld. counsel for the assessee filed a memo seeking to withdraw the appeal in on the ground that the issues raised in the appeal have reached finality in the earlier proceedings and hence the appeal would become infructuous.

3.

The assessee also seeks withdrawal of the appeal in on the ground that the assessee wants to avail the benefit of Direct Taxes Vivad Se Vishwas Act, 2020.

4.

Accordingly, both the appeals by the assessee are dismissed as withdrawn.

Pronounced in the open court on this 27th day of August, 2020.

Recent GST High Court judgments

Search GST case law →