MR. SUSHILA DEVI BOKARIA,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- 6(2)(1), BANGALORE

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ITA 153/BANG/2020Status: DisposedITAT Bangalore16 March 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 Tribunal noted that the assessee had settled the issue under the Direct Tax Vivad Se Vishwas Act, 2020. Therefore, no purpose would be served by keeping the appeal pending.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order for the assessment year 2015-2016. There was no appearance from the assessee's side at the time of hearing.

What were the issues?

Whether the appeal should be dismissed as the issue has been settled under the Vivad Se Vishwas Act, despite the assessee's non-appearance.

Which sections of the Income-tax Act were involved?

Direct Tax Vivad Se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, BANGALORE BENCHES “C”, BANGALORE

Before: Shri George George K, JM & Ms.Padmavathy S, AM

Hearing: 16.03.2022Pronounced: 16.03.2022

O R D E R

Per George George K, JM :

1.

This appeal at the instance of the assessee is directed against CIT(A)’s order dated 25.10.2019. The relevant assessment year is 2015-2016.

2.

At the time of hearing before us, we notice that there was no appearance on behalf of the assessee, nor any Letter of Authorisation filed by the assessee in favour of any Authorized Representative to represent her case before the Tribunal. However, the learned Departmental Representative submitted that the assessee has already settled the issue involved in this appeal under the provisions of Direct Tax Vivad Se Vishwas Act, 2020. In view of the above submission of the learned DR, we are of the view that no purpose would be served in keeping the appeal pending, since the issue is Smt.Sushila Devi Bokaria. settled under the above Act. However, liberty is given to the assessee to seek recall of this order, if she warrants so.

3.

In the result, the appeal filed by the assessee is dismissed.

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