3M India Limited, Bangalore V. Income-Tax Officer, Bangalore

ITA 656/BANG/2017

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 7768 (ITAT-BANGALORE)
• Duration Of Justice: 3 year(s) 9 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2012-2013
• Appeal Filed On: 22-03-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: PRADEEP KUMAR CIT BENGALURU
• Assessee Lawyers: DINESH R
• Keywords: TDS
• Section: 13

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 NOS.655 AND 656/BANG/2017 ASSESSMENT YEAR : 2012-13 M/S. 3M INDIA LTD., PLOT NOS.48-51, ELECTRONICS CITY, HOSUR ROAD, BENGALURU 560 100. PAN : AAACB 5724 H VS. THE INCOME TAX OFFICER (TDS), LTU, BENGALURU. APPELLANT RESPONDENT ASSESSEE BY : SHRI. DINESH R, ADVOCATE REVENUE BY : SHRI. PRADEEP KUMAR, CIT (DR)(ITAT), BENGALURU DATE OF HEARING : 13.1.2021 DATE OF PRONOUNCEMENT : 13 .1.2021 O R D E R PER N. V. VASUDEVAN, VICE PRESIDENT THESE ARE APPEALS BY THE ASSESSEE AGAINST THE ORDER DATED 30.12.2016 OF CIT(A)-14, BENGALURU, RELATING TO ASSESSMENT YEAR 2012-13. 2. THE ASSESSEE HAS MOVED AN APPLICATION ON 6.1.2021 IN WHICH IT IS STATED THAT THE ASSESSEE HAS FILED FORM NOS.1 AND 2 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. ITA NOS. 655 AND 656/BANG/2017 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 THE APPEALS ARE ACCORDINGLY DISMISSED AS WITHDRAWN. 4.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/- BANGALORE, DATED: 13.1.2021. /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