M/S SAMI LABS LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-6(1)(1), BANGALORE

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ITA 2178/BANG/2018Status: DisposedITAT Bangalore22 March 2019AY 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 assessee, having had their grievance settled by a subsequent order, chose not to press the appeal. The Tribunal accepted the assessee's request to withdraw the appeal.

What were the facts?

The assessee filed an appeal against an order passed by the DCIT. During the pendency of the appeal, the Revenue passed an order under Section 154 of the Income Tax Act, which resolved the assessee's grievance.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to a subsequent settlement of the assessee's grievance.

Which sections of the Income-tax Act were involved?

Section 154,Section 143(3),Section 144C

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, BENGALURU BENCH C, BENGALURU

Before: SHRI. A. K. GARODIA & SHRI. LALIET KUMAR

For Appellant: Shri. Cherian K Baby, CA

IN THE INCOME TAX APPELLATE TRIBUNAL BENGALURU BENCH 'C', BENGALURU BEFORE SHRI. A. K. GARODIA, ACCOUNTANT MEMBER AND SHRI. LALIET KUMAR, JUDICIAL MEMBER I.T(TP).A No.2178/Bang/2018 (Assessment Year : 2010-11) Sami labs Ltd, No.19/1 & 19/2, 1st Main, 2nd Phase, Peenya Industrial Area, Bengaluru 560058 .. Appellant PAN : AADCS2549E v. Deputy Commissioner of Income-tax, Circle – 6(1)(1), Bengaluru .. Respondent Assessee by : Shri. Cherian K Baby, CA Revenue by : Smt. Neera Malhothra, JCIT Heard on : 18.03.2019 Pronounced on : 22.03.2019 O R D E R

PER LALIET KUMAR, JUDICIAL MEMBER :

1.

This is an appeal filed by the assessee against the order of the DCIT, Circle -6(1)(1), Bengaluru, dt.07.01.2015, passed u/s.143(3) r.w.s.144C of the Act, in pursuance to the directions of the DRP, for the assessment year 2010-11.

IT(TP)A.2178/Bang/2018 Page - 2

2.

It was submitted by the Ld AR that recently the Revenue has passed an order u/s.154, whereby the grievance of the assessee has been settled. In view of the same, the assessee is not pressing the appeal and therefore sought to withdraw the appeal.

3.

The Ld. DR had no objection if the appeal is permitted to be withdrawn.

4.

In view of the above, we dismiss the appeal filed by the assessee as withdrawn.

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