STATE BANK OF INDIA UNIVERSITY BRANCH,SAGAR vs. DEPUTY COMMISSIONER OF INCOME TAX (CPC), TDS, GHAZIABAD

ITA 58/JAB/2018Status: DisposedITAT Jabalpur22 July 2021AY 2013-146 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal held that by opting for the Vivad-se-Vishwas Scheme, the assessee had relinquished its rights under the appellate procedure, making the appeals unmaintainable. The appeals were dismissed as withdrawn, with liberty to seek restoration if the scheme application was rejected.

What were the facts?

The assessee, State Bank of India, filed multiple appeals against intimations under section 200A for levy of fees under section 234E. The assessee's representative informed the tribunal that the bank had applied under the Vivad-se-Vishwas Scheme.

What were the issues?

Whether appeals filed under the Income Tax Act become unmaintainable when the assessee opts for a dispute resolution scheme like Vivad-se-Vishwas.

Which sections of the Income-tax Act were involved?

Section 200A,Section 234E

AI-generated summary — verify with the full judgment below

ITA Nos. 57, 58 & 81to 87/Jab/2018 State Bank of India v. Dy. CIT IN THE INCOME TAX APPELLATE TRIBUNAL, JABALPUR BENCH, JABALPUR (SMC) (through Video Conferencing) BEFORE SH. SANJAY ARORA, HON'BLE ACCOUNTANT MEMBER Assessment Year: 2013-14 [TAN: JBPS0 8199C] (Appellant) (Respondent)

Assessment Year: 2013-14 [TAN: BPLS0 6639C] (Appellant) (Respondent)

Assessment Year: 2013-14 [TAN: BPLS0 6742B] (Appellant) (Respondent)

State Bank of India v. Dy. CIT Assessment Year: 2014-15 [TAN: BPLS0 6742B] (Appellant) (Respondent)

Assessment Year: 2015-16 [TAN: BPLS0 6742B] (Appellant) (Respondent)

Assessment Year: 2013-14 State Bank of

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