SHREE VENKATA SAI SEVA TRUST,CHITRADURGA vs. CIT, BANGALORE

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ITA 1260/BANG/2016Status: DisposedITAT Bangalore05 October 20212 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The tribunal noted that the assessee had opted for the Vivad Se Vishwas Scheme, 2020, and had filed the necessary applications. Consequently, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against the order of the CIT(Appeals). At the time of hearing, no one appeared for the assessee. The assessee's counsel filed a memo for withdrawal of the appeal.

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Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.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

Vivad Se Vishwas Scheme Act, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH : BANGALORE

Before: SHRI CHANDRA POOJARI & SMT. BEENA PILLAI

For Respondent: Shri Priyadarshi Mishra, Addl.CIT(DR)(ITAT), Bengaluru
Hearing: 05.10.2021Pronounced: 05.10.2021

Per Chandra Poojari, Accountant Member

1.

This appeal by the assessee is directed against the order dated 31.03.2016 of the CIT(Appeals), Davangere relating to assessment year 2008-09.

2.

None appeared at the time of hearing of the appeal. However, we find that the ld. counsel for the assessee has filed a memo for withdrawal of the appeal 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 issued. Accordingly, the appeal is dismissed as withdrawn.

3.

In the result, the appeal is dismissed as withdrawn.

Pronounced in the open court on this 5th October, 2021.

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