WebEx Communications India Private Limited, Bangalore Assistant Commissioner of Income Tax Circle-7(1)(2), Bangalore

The Income Tax Appellate Tribunal (ITAT) Bangalore Bench has dismissed an appeal filed by WebEx Communications India Private Limited. This decision was made because the company chose to participate in the Vivad Se Vishwas Act, 2020. Both the assessee's representative and the Departmental Representative agreed that the appeal should be dismissed, with the understanding that the assessee would follow the necessary procedures under the Act.

IN THE INCOME TAX APPELLATE TRIBUNAL
BANGALORE BENCH ‘B’ : BANGALORE

BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND
SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER

IT(TP)A No. & Asst. Year
475/Bang/2017
2012-13

Appellant
M/s.WebEx Communications India Pvt. Ltd.,
Prestige Solitaire, Level II, No.6, Brunton Road, Bangalore-560 001
PAN AABCC 0256A

Respondent
Asst. Commissioner of Income Tax, Circle 7(1)(2),
Bangalore.

Assessee By:Shri Keerthi Narayan, C.A.
Revenue By:Shri Gopalan Guruswamy, CIT (D.R)
Date of Hearing :07.12.2020.
Date of Pronouncement : 07.12.2020.

O R D E R

PER SHRI CHANDRA POOJARI, A.M. :

This appeal filed by the assessee is directed against the Assessment Order Dt.30.12.2016. The assessee is aggrieved by the decision of ld. ACIT, Circle 7(1)(2), Bangalore.

2. At the time of hearing, the learned Authorised Representative submitted that the 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 appeal after filing the Form VSV1 as per Vivad Se Vishwas Act, 2020. Thereafter the assessee is required to furnish a copy of 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issued to the assessee in due course and accordingly he submitted that the appeal of the assessee may be dismissed as withdrawn, as the assessee, in any way, is required to withdraw the appeal.

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