DASAPPASETTY RAJANNA,BANGALORE vs. THE INCOME TAX OFFICER, WARD-7(2)(3), BANGALORE

PDF · subscribers
ITA 131/BANG/2021Status: DisposedITAT Bangalore21 December 2022AY 2015-162 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Karnataka High Court set aside the rejection order and directed the Principal CIT to consider the declaration. The assessee then sought to withdraw the appeal with liberty to pursue it later.

What were the facts?

The assessee's appeal was against an order of the CIT(Appeals). The assessee sought to settle the dispute under the Direct Taxes Vivad Se Vishwas Act, 2020, but the Principal CIT rejected the declaration.

What were the issues?

The primary issue was the rejection of the assessee's declaration under the Vivad Se Vishwas Act, which led to the withdrawal of the appeal.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH : BANGALORE

Before: SHRI N.V. VASUDEVAN & Ms. PADMAVATHY S

For Appellant: Shri Guruswamy H., ITP
For Respondent: Shri K. Sankar Ganesh, Jt.CIT(DR)(ITAT), Bengaluru
Hearing: 21.12.2022Pronounced: 21.12.2022

Per N V Vasudevan, Vice President

1.

This appeal by the assessee is against the order dated 6.8.2018 of the CIT(Appeals)-7, Bengaluru for the assessment year 2015-16.

2.

The assessee opted to settle the issue disputed in this appeal under the Direct Taxes Vivad Se Vishwas Act, 2020. The Principal CIT, however, rejected the declaration made under the aforesaid Act. The assessee filed Writ Petition No.21727/2021 before the Hon’ble Karnataka High Court and by order dated 8.9.2022, the Hon’ble Karnataka High Court set aside the order of the Principal CIT rejecting the declaration filed by the assessee and directed the Principal CIT to consider the declaration filed by the assessee in accordance with law. In view of the aforesaid order, the ld. counsel for the assessee has filed a memo before us seeking to withdraw the appeal with liberty to pursue the matter at appropriate time, depending upon the outcome of the decision of the Principal CIT on the declaration filed by the assessee. The liberty prayed for is granted. The appeal of the assessee is dismissed as withdrawn.

Pronounced in the open court on this 21st day of December, 2022.

Recent GST High Court judgments

Search GST case law →