MRS. LAKSHMI NARICOMBU RAO,MANGALORE vs. THE INCOME TAX OFFICER, WARD- 1(1), MANGALORE

PDF · subscribers
ITA 2549/BANG/2019Status: DisposedITAT Bangalore07 October 2021AY 2017-182 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The tribunal noted that the assessee had filed the necessary applications under the Vivad Se Vishwas Scheme and received the required form. Consequently, the appeals were dismissed as withdrawn.

What were the facts?

The assessee filed appeals against the orders of the CIT(Appeals) for assessment years 2016-17 and 2017-18. The assessee subsequently opted for the Vivad Se Vishwas Scheme, 2020.

What were the issues?

The primary issue was the assessee's decision to withdraw the appeals due to opting for the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH : BANGALORE

Before: SHRI CHANDRA POOJARI & SHRI GEORGE GEORGE K.

For Respondent: Shri A. Srinivas Rao, CIT(DR)(ITAT), Bengaluru
Hearing: 07.10.2021Pronounced: 07.10.2021

Per Chandra Poojari, Accountant Member These appeals are directed against the separated orders of the CIT(Appeals), Mangaluru, both dated 30.10.2019, for the assessment years 2016-17 & 2017-18.

2.

None appeared at the time of hearing of the appeals. However, we find that the ld. counsel for the assessee has filed a memo dated 03.09.2021 for withdrawal of the appeals on the ground that the assessee has opted for Vivad Se Vishwas Scheme Act (VSVS), 2020 by filing the necessary applications and Form 3 by the designated authority is also received. Accordingly, the appeals are dismissed as withdrawn.

3.

In the result, the appeals are dismissed as withdrawn.

Pronounced in the open court on this 7th day of October, 2021.

Latest GST High Court judgments

Search GST case law →