M/S.VISA WORLDWIDE PVT. LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, BANGALORE

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ITA 631/BANG/2017Status: DisposedITAT Bangalore22 January 2024AY 2012-13Bench: IT(TP)A No.631/Bang/2017, IT(IT)A No.1165/Bang/2019 IT(IT)A No.2648/Bang/2019, IT(IT)A No.383 to 385/Bang/2020 & IT(IT)A No.167/Bang/2019 M/s. Visa Worldwide Pte Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL "A" BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI (Accountant Member), SMT. BEENA PILLAI (Judicial Member)1 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted the assessee's request to withdraw the appeals. Considering the plea, the Tribunal found it appropriate to dismiss all the appeals as withdrawn.

What were the facts?

The assessee, Visa Worldwide Pte. Limited, had filed multiple appeals against assessment orders for various assessment years. At the time of hearing, the assessee's authorized representative filed a letter stating the desire to withdraw these appeals as they were not pressed.

What were the issues?

Whether the appeals filed by the assessee should be dismissed as withdrawn upon their request.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144C,Section 263(1),Section 92CA

AI-generated summary — verify with the full judgment below

IT(TP)A No.631/Bang/2017, IT(IT)A No.1165/Bang/2019 IT(IT)A No.2648/Bang/2019, IT(IT)A No.383 to 385/Bang/2020 & IT(IT)A No.167/Bang/2019 M/s. Visa Worldwide Pte Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL "A" BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No.631/Bang/2017 Assessment Year: 2012-13 Visa Worldwide Pte. Limited C/o Ernst & Young LLP, Ground & 1st Floor, A Wing Divyasree Chambers #11, O' Shaughnessy Road Langford Gardens Bengaluru 560 025 India PAN NO: AADCV0150A APPELLANT Vs. DCIT International Taxation Circle-2(1) Bengaluru RESPONDENT IT(IT)A No.2648/Bang/2019 Assessment Year: 2016-17 Visa Worldwide Pte. Limited Bengaluru 560 025 India APPELLANT Vs. DCIT, International Taxation Circle-2(2) Bengaluru RESPONDENT IT(IT)A No.1165/Bang/2019 & IT(IT)A Nos.383 to 385/Bang/2020 Assessment Years: 2012-13, 2011-12, 2013-14 & 2014-15 respectively Visa Worldwide Pte. Limited Bengaluru 560 025 India APPELLANT Vs. CIT International Taxation Bengaluru RESPONDENT Visa Worldwide Pte. Limited Bengaluru 560 025 India APPELLANT IT(IT)A No. 167/Bang/2019 Assessment Year: 2015-16 Vs. ACIT, International Taxation Circle-2(2) Bengaluru RESPONDENT IT(TP)A No.631/Bang/2017, IT(IT)A No.1165/Bang/2019 IT(IT)A No.2648/Bang/2019, IT(IT)A No.383 to 385/Bang/2020 & IT(IT)A No.167/Bang/2019 M/s. Visa Worldwide Pte Ltd., Bangalore Appellant by : Smt. Tanmayee Rajkumar, A.R. Respondent by : Shri D.K. Mishra, D.R. Date of Hearing : 22.01.2024 Date of Pronouncement: 22.01.2024 ORDER These appeals by assessee are directed against following orders and assessment years as mentioned below: Sl.No. Appeal No. Impugned Assessment order passed by Date as in Form No.36 1. IT(TP)A No.631/Bang/2017 AY 2012-13 DCIT, (International Taxation), Circle- 2(1), Bangalore u/s 143(3) rws 144C of the Act 18.01.2017 2. IT(IT)A No.2648/Bang/2019 AY 2016-17 DCIT, (International Taxation), Circle- 2(2), Bangalore u/s 143(3) rws 144C of the Act 30.10.2019 3. IT(IT)A No.1165/Bang/2019 AY 2012-13 CIT(International Taxation), Bangalore u/s 263(1) of the Act 25.03.2019 4. IT(IT)A No.383/Bang/2020 AY 2011-12 CIT (International Taxation), Bangalore u/s 263(1) of the Act 21.01.2020 5. IT(IT) A No.384/Bang/2020 AY 2013-14 CIT (International Taxation), Bangalore u/s 263(1) of the Act 21.01.2020 6. IT(IT)A No.385/Bang/2020 AY 2014-15 CIT (International Taxation), Bangalore u/s 263(1) of the Act 21.01.2020 IT(TP)A No.631/Bang/2017, IT(IT)A No.1165/Bang/2019 IT(IT)A No.2648/Bang/2019, IT(IT)A No.383 to 385/Bang/2020 & IT(IT)A No.167/Bang/2019 M/s. Visa Worldwide Pte Ltd., Bangalore Sl.No. Appeal No. Impugned Assessment order passed by Date as in Form No.36 7. IT(IT)A No.167/Bang/2019 AY 2015-16 ACIT (International Taxation), Circle- 2(2), Bangalore u/s 143(3) rws 92CA rws 144C(1) of the Act 29.11.2018 2. At the time of hearing, the ld. A.R. filed a letter dated 15.01.2024, wherein the assessee wants to withdraw these 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.

3.

In the result, all the appeals of the assessee are dismissed as withdrawn. Order pronounced in the open court on 22nd Jan, 2024 (Beena Pillai) Judicial Member (Chandra Poojari) Accountant Member Bangalore, Dated 22nd Jan, 2024. VG/SPS Copy to: 1. The Applicant 2. The Respondent 3. The CIT 4. The DR, ITAT, Bangalore. 5 Guard file By order Asst. Registrar, ITAT, Bangalore.

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