M/S. VISA WORLDWIDE PTE LIMITED,SINGAPORE vs. COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION), BANGALORE

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ITA 385/BANG/2020Status: DisposedITAT Bangalore22 January 2024AY 2014-15Bench: SHRI CHANDRA POOJARI (Accountant Member), SMT. BEENA PILLAI (Judicial Member)1 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal considered the assessee's request to withdraw the appeals. Given that the assessee no longer wished to press the appeals and had sought permission for withdrawal, the Tribunal found it appropriate to allow the withdrawal.

What were the facts?

The assessee, M/s. Visa Worldwide Pte Ltd., had filed multiple appeals before the Income Tax Appellate Tribunal. During the hearing, the assessee's authorized representative submitted a letter requesting to withdraw all the appeals as they were not pressed. The assessee sought permission from the Tribunal to withdraw the appeals.

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Whether the appeals filed by the assessee should be dismissed as withdrawn upon their request.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

Income Tax Appellate Tribunal, A BENCH: BANGALORE

Before: SHRI CHANDRA POOJARI & SMT. BEENA PILLAI

These appeals by assessee are directed against following orders and assessment years as mentioned below: Sl.No. 1. 2. 3. 4.

5.6.

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 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 Sl.No.

7.

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

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 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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