M/s SAP Labs India Pvt Ltd, Bengaluru Deputy Commissioner of Income Tax, Circle-6(1)(1), Bengaluru

IN THE INCOME TAX APPELLATE TRIBUNAL
BANGALORE BENCH “ B ” : BANGALORE

BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER
AND
SMT. BEENA PILLAI, JUDICIAL MEMBER

IT(TP)A No.2883/Bang/2017
(Assessment Year: 2013-14)

M/s.SAP Labs India Pvt. Ltd.,
No.138, Export Promotion Industrial Park,
Whitefield, Bangalore-560 066 ….Appellant.
PAN AAFCS 3649P

 Vs.

Dy. Commissioner of Income Tax,
Circle 6(1)(1), Bangalore. ……Respondent.
Assessee By: Shri Pratik Shah, C.A.
Revenue By: Shri Muzaffar Hussain,CIT (D.R.)

Date of Hearing : 01.02.2021.
Date of Pronouncement : 01.02.2021.

O R D E R

PER SHRI CHANDRA POOJARI, A.M. :

This appeal at the instance of assessee is directed against the order of Assessing Officer passed u/s. 143(3) r.w.s. 144C(13) of the Act Dt.27.10.2017 for the Assessment Year 2013-14.

2. At the time of hearing, the learned Authorised Representative submitted that these assessee has opted to file an application under the Vivad Se Vishwas Act, 2020. Accordingly, ld. AR submitted that the appeal may be dismissed with the liberty to move appropriate application for recall of the present order in accordance with law, if the assessee intended to do so.

3. On the other hand, the learned Departmental Representative submitted that the assessee has to withdraw the pending appeals after filing the Form VSV1 as per Vivad Se Vishwas Act, 2020. Thereafter the assessee is required to furnish a copyof the same along with the proof of payment of tax as determined by the tax official to the department. Ld. DR submitted that the Form No.3 shall be issued tothe assessee in due course and accordingly he submitted that the appeal of the assessee may be dismissed as withdrawn, as the assessee, in any way, is required to withdraw the appeals.

4. We have heard both the parties and perused the material on record. Since the assessee has opted for Vivad Se Vishwas Act, 2020, the assessee would be movingapplication for withdrawing the present appeals filed before the Tribunal in duecourse. Since the assessee has already filed the necessary application before thetax authorities under the above said scheme, we are of the view that no purposewill be served in keeping the appeal pending. Accordingly, we dismiss the appealof the assessee as withdrawn. Further the assessee is at liberty to move appropriateapplication for recall of the present order in accordance with the law, if the assessee intends to do so.

5. In the result, the appeal of the assessee is dismissed as withdrawn.

 Pronounced in the open court on the date mentioned on the caption page.

Sd/-                                                 Sd/-
 (SMT. BEENA PILLAI)                   (CHANDRA POOJARI)
 JUDICIAL MEMBER                      ACCOUNTANT MEMBER
Dated: 01.02.2021.
*Reddy GP

Copy to
1. The appellant
2. The Respondent
3. CIT (A)
4. Pr. CIT
5. DR, ITAT, Bangalore.
6. Guard File

 By order
 Assistant Registrar
 Income-tax Appellate Tribunal
 Bangalore