M/S. AVANZA MANAGEMENT CONSULTING LLP,BANGALORE vs. COMMISSIONER OF INCOME TAX (APPEALS)-2, BANGALORE

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ITA 597/BANG/2020Status: DisposedITAT Bangalore15 September 2021AY 2016-172 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 decision to opt for the Vivad Se Vishwas scheme. Consequently, the tribunal dismissed the appeal filed by the assessee as withdrawn.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order for the assessment year 2016-2017. During the hearing, the assessee's representative informed the tribunal that the assessee had opted to resolve the dispute 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Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas scheme.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 “SMC-A” BENCH, BANGALORE

Before: Shri George George K

Hearing: 15.09.2021Pronounced: 15.09.2021

O R D E R This appeal at the instance of the assessee is directed against the CIT(A)’s order dated 30.01.2020. The relevant assessment year is 2016-2017.

2.

At the time of hearing before me, the learned AR vide letter dated 22nd April, 2021 had stated that the assessee has opted to resolve the dispute raised in this appeal under the provisions of Direct Tax Vivad Se Vishwas Act, 2020 and prayed that appeal may be treated as withdrawn. In view of the submission made by the learned AR, I dismiss the appeal filed by the assessee as withdrawn.

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