M/S. VISA WORLDWIDE PTE. LIMITED,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(2), BENGALURU

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ITA 2920/BANG/2017Status: DisposedITAT Bangalore22 January 2024AY 2011-12Bench: SHRI CHANDRA POOJARI (Accountant Member), SMT. BEENA PILLAI (Judicial Member)3 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 sought to withdraw the appeals as not pressed. The Tribunal, in view of the assessee's plea, granted permission to withdraw the appeals.

What were the facts?

The assessee, Visa Worldwide Pte. Limited, filed appeals against assessment orders for the assessment years 2011-12, 2013-14, and 2014-15. The appeals were filed against orders passed by the Assistant Commissioner of Income-tax.

What were the issues?

The primary issue was the assessee's request to withdraw the appeals filed against the assessment orders.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 92CA,Section 144C

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘B’ BENCH : BANGALORE

Before: SHRI CHANDRA POOJARI & SMT. BEENA PILLAI

For Appellant: Smt. Tanmayee Rajkumar, Advocate
For Respondent: Shri G. Manoj Kumar, CIT
Hearing: 22.01.2024Pronounced: 22.01.2024

O R D E R Per Chandra Poojari, Accountant Member

All these appeals by the assessee are directed against the different orders having common date for the assessment years mentioned as below:-

IT(IT)A Nos.2920, 2921 & 2922/Bang/2017 Page 2 of 3 SN IT(IT)A No. & Impugned Date of Order Asst. Year Asst. Order Passed by 1. 2920/Ban/2017 ACIT, 30-10-2017 2011-12 International Taxation, Circle- 2(2) Bangalore. u/s 143(3)rws 92CA rws 144C of the Act 2. 2921/Ban/2017 – -do- 30-10-2017 2013-14 3. 2922/Ban/2017 – -do- 30-10-2017 2014-15 2. At the time of hearing, the ld. A.R. filed a letter dated 15/01/2024, wherein the assessee sought to withdraw the appeals as not pressed and sought the permission from the Tribunal for the same. In view of the above plea of the assessee, we are inclined to dismiss all these appeals as withdrawn.

4.

In the result, all the appeals of the assessee are dismissed as withdrawn.

Order pronounced in the open court on 22nd January, 2024.

(BEENA PILLAI) ( CHANDRA POOJARI) Judicial Member Accountant Member Bangalore, Dated, 22nd January, 2024 / vms /

IT(IT)A Nos.2920, 2921 & 2922/Bang/2017 Page 3 of 3

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