SRI. VIKAS KUMAR BOKARIA,BENGALURU vs. COMMISSIONER OF INCOME TAX (APPEALS)-5, BENGALURU
What did the Tribunal hold?
The tribunal noted that the assessee had availed the benefit of the Direct Taxes Vivad Se Vishwas Act, 2020. Consequently, the appeal was dismissed as withdrawn.
What were the facts?
The assessee filed an appeal before the Income Tax Appellate Tribunal for Assessment Year 2015-16. During the hearing, the assessee's counsel requested to withdraw the appeal.
What were the issues?
The primary issue was the withdrawal of the appeal by the assessee due to availing the Vivad Se Vishwas scheme.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “C” BENCH : BANGALORE
Before: SHRI N. V. VASUDEVAN & SHRI CHANDRA POOJARI
O R D E R Per N. V. Vasudevan, Vice President:
This appeal by the assessee is directed against the order dated 22.08.2018 of CIT(A)-5, Bengaluru, relating to AY 2015-16.
At the time of hearing the learned counsel for the assessee submitted that he seeks withdrawal of the above appeal as the assessee has availed the benefit of Direct Taxes Vivad Se Vishwas Act, 2020. Accordingly, this appeal is dismissed as withdrawn.
In the result, the appeal is dismissed.
Pronounced in the open court on the date mentioned on the caption page.
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