SRI. H.S. NINGAIAH,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), BANGALORE

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ITA 34/BANG/2021Status: DisposedITAT Bangalore02 February 2022AY 2011-122 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 the assessee's submission regarding availing the Vivad Se Vishwas scheme. Consequently, the Tribunal treated the appeal as withdrawn by the assessee.

What were the facts?

The assessee filed an appeal before the ITAT for the assessment year 2011-2012. During the hearing, the assessee's counsel submitted a letter stating that the assessee had opted for the dispute resolution scheme under the Direct Tax Vivad Se Vishwas Act, 2020.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas scheme.

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: 02.02.2022Pronounced: 02.02.2022

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 01.12.2020. The relevant assessment year is 2011-2012.

2.

At the time of hearing before us, by placing a letter dated 01.02.2022, the learned Counsel for the assessee stated that the assessee has availed dispute resolution scheme under the provisions of Direct Tax Vivad Se Vishwas Act, 2020 and prayed that the appeal may be treated as withdrawn. In view of the letter furnished by the learned Counsel for the assessee, we dismiss the appeal filed by the assessee as withdrawn.

Sri.H S Ningaiah. 3. In the result, the appeals filed by the assessee is dismissed.

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