M/s. Lenovo (India) Private Limited, Bangalore V. Assistant Commissioner Of Income Tax, TDS Circle- 2(1), Bangalore

ITA 40/BANG/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 0699 (ITAT-BANGALORE)
• Duration Of Justice: 11 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-12-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2014-2015
• Appeal Filed On: 10-01-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R PREMI J C IT BENGALURU
• Keywords: TDS
• Section: 201(1)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI , ACCOUNTANT MEMBER ITA NO S . 38 TO 40 /BANG/20 20 ASSESSMENT YEARS : 2012-13, 2013-14, 2014-15 M/S. LENOVO (INDIA) PVT. LTD., FERN ICON LEVEL 2, MARATHALLI ORR, DODDANEKUNDI, BENGALURU 560 037. PAN : AABCI 3372 H VS. THE ASSISTANT COMMISSIONER OF INCOME TAX, TDS CIRCLE 2(1), BENGALURU. APPELLANT RESPONDENT ASSESSEE BY : NONE REVENUE BY : S MT . R. PREMI , J CIT (DR)(ITAT), BENGALURU DATE OF HEARING : 2 2 . 12 .2020 DATE OF PRONOUNCEMENT : 23 . 12 .2020 O R D E R PER N. V. VASUDEVAN, VICE PRESIDENT THESE APPEALS ARE FILED BY THE ASSESSEE AND THE SAME ARE DIRECTED AGAINST THE ORDER OF CIT(A)-13, BENGALURU, DATED 13.11.2019 PASSED UNDER SECTIONS 201(1) AND 201(1A) OF THE INCOME TAX ACT, 1961 (HEREINAFTER CALLED THE ACT). 2. THE ASSESSEE HAS MOVED AN APPLICATION ON 16.12.2020 IN WHICH IT IS STATED THAT THE ASSESSEE HAS FILED FORM 1 UNDER DIRECT TAX VIVAD SE VISHWAS SCHEME, 2020 IN RESPECT OF THE PRESENT APPEALS. THE ASSESSEE HAS ALSO OBTAINED FORM 3 CERTIFICATE CONTAINING PARTICULARS OF TAX ARREARS AND THE AMOUNT PAYABLE IN FORM 3 FROM THE INCOME TAX DEPARTMENT. IN THE CIRCUMSTANCES, THE ASSESSEE HAS PRAYED FOR WITHDRAWING THE APPEALS. IT NOS.38 TO 40/BANG/2020 PAGE 2 OF 2 3. THE APPEALS ARE ACCORDINGLY DISMISSED AS WITHDRAWN. 4. IN THE RESULT, ASSESSEES APPEALS ARE DISMISSED. PRONOUNCED IN THE OPEN COURT ON THE DATE MENTIONED ON THE CAPTION PAGE. SD/- SD/- SD/- SD/- BANGALORE, DATED: 23.12. 2020. /NS/* COPY TO: 1. APPELLANTS 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR, ITAT, BANGALORE. ( CHANDRA POOJARI ) ( N. V. VASUDEVAN) ACCOUNTANT MEMBER VICE PRESIDENT