Facts
The assessee, M/s. Visa Worldwide Pte Ltd., filed several appeals before the Income Tax Appellate Tribunal. During the hearing, the assessee's Authorized Representative (AR) submitted a letter requesting to withdraw the appeals as they were not pressed.
Held
The Tribunal noted that the assessee wished to withdraw the appeals. Considering the assessee's plea and the fact that the appeals were not pressed, the Tribunal found it appropriate to dismiss all the appeals.
Key Issues
Whether to allow the withdrawal of appeals as not pressed.
Sections Cited
143(3), 144C, 263(1), 92CA
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, A BENCH: BANGALORE
Before: SHRI CHANDRA POOJARI & SMT. BEENA PILLAI
PER BENCH: These appeals by assessee are directed against following orders and assessment years as mentioned below: Sl.No. 1. 2. 3. 4.
Appeal No. IT(TP)A No.631/Bang/2017 AY 2012-13 IT(IT)A No.2648/Bang/2019 AY 2016-17 IT(IT)A No.1165/Bang/2019 AY 2012-13 IT(IT)A No.383/Bang/2020 AY 2011-12 IT(IT) A No.384/Bang/2020 AY 2013-14 IT(IT)A No.385/Bang/2020 AY 2014-15 Impugned Assessment order passed by DCIT, (International Taxation), Circle- 2(1), Bangalore u/s 143(3) rws 144C of the Act DCIT, (International Taxation), Circle- 2(2), Bangalore u/s 143(3) rws 144C of the Act CIT(International Taxation), Bangalore u/s 263(1) of the Act CIT (International Taxation), Bangalore u/s 263(1) of the Act CIT (International Taxation), Bangalore u/s 263(1) of the Act CIT (International Taxation), Bangalore u/s 263(1) of the Act Date as in Form No.36 18.01.2017 30.10.2019 25.03.2019 21.01.2020 21.01.2020 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 Page 3 of 3 Sl.No.
Appeal No. IT(IT)A No.167/Bang/2019 AY 2015-16 Impugned Assessment order passed by ACIT (International Taxation), Circle- 2(2), Bangalore u/s 143(3) rws 92CA rws 144C(1) of the Act Date as in Form No.36 29.11.2018
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 In view of the above plea of the assessee, we are inclined to dismiss all these appeals as withdrawn.
In the result, all the appeals of the assessee are dismissed as withdrawn.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:
The Applicant
The Respondent
The CIT
The DR, ITAT, Bangalore. 5 Guard file By order Asst.