GOPAL KRISHNA BENGERI,BENGALURU vs. INCOME TAX OFFICER, WARD 4(2)(4), BENGALURU

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ITA 2257/BANG/2024Status: DisposedITAT Bangalore11 February 2025AY 2013-14Bench: SHRI WASEEM AHMED (Accountant Member)4 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the assessee's prayer for withdrawal of the appeal due to the settlement under the Vivad Se Vishwas Scheme. The appeal was dismissed as withdrawn.

What were the facts?

The assessee opted to settle the tax dispute under the Direct Tax Vivad Se Vishwas Scheme for AY 2013-14. The requisite amount was settled and Form 3 was filed. Form 4 was issued as acknowledgement for full and final settlement.

What were the issues?

Whether the appeal can be dismissed as withdrawn on account of settlement under the Direct Tax Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH: BANGALORE

Before: SHRI WASEEM AHMED

For Appellant: Ms. Amula, A.R
Hearing: 04.02.2025Pronounced: 11.02.2025

PER WASEEM AHMED, ACCOUNTANT MEMBER:

1.

Present appeal of the assessee is arising from the order of ld. CIT(A), Bangalore dated 24-09-2024 having DIN & Order No. ITBA/NFAC/S/250/2024-25/1069054812(1) for the AY 2013-14.

2.

The ld. Counsel for the assessee has filed a letter dated 29.01.2025, wherein he has mentioned that the assessee has opted to settle the tax dispute under the Direct Tax Vivad Se Vishwas Scheme for AY 2013-14 in connection with this appeal and the requisite amount of Rs.6,02,440/- was settled on 27.12.2024 and Form 3 for the same was filed on 30.12.2024. Furthermore, the assessee stated that the Form 4 has been issued by the ld. PCIT on 20.1.2025 as acknowledgement for full and final settlement and hence the assessee requested for approval for the withdrawal of this appeal. The ld. D.R. did not object to the prayer of the assessee.

3.

After hearing both the parties, I accept the prayer of the ld. Counsel for assessee and accordingly dismiss this appeal as withdrawn on account of settlement of the dispute under DTVSV 2024.

4.

In the result, the appeal of the Assessee is dismissed on account of settlement of the dispute under DTVSV 2024.

Order pronounced in the open court on 11th Feb, 2025

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