FAISAL HEMANI,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1(2)(1), BANGALORE

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ITA 176/BANG/2019Status: DisposedITAT Bangalore25 August 2021AY 2014-152 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 submission regarding the Vivad Se Vishwas Act application. Consequently, the Tribunal treated the appeal as withdrawn by the assessee.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order for the assessment year 2014-2015. During the hearing, the assessee's counsel submitted a letter stating that an application was filed under the Direct Tax Vivad Se Vishwas Act, 2020.

What were the issues?

The primary issue was whether the appeal should be proceeded with or treated as withdrawn due to the assessee's opting for the Vivad Se Vishwas scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, BANGALORE BENCHES “A”, BANGALORE

Before: Shri George George K, JM & Shri B.R.Baskaran, AM

Hearing: 25.08.2021Pronounced: 25.08.2021

O R D E R

Per George George K, JM

1.

This appeal at the instance of the assessee is directed against CIT(A)’s order dated 16.11.2018. The relevant assessment year is 2014-2015.

2.

At the time of hearing before us, the learned Counsel for the assessee has placed a letter dated 05.04.2021, and contended that the assessee had filed application to resolve the dispute raised in this appeal under the provisions of Direct Tax Vivad Se Vishwas Act, 2020. She, therefore, prayed that the appeal may be treated as withdrawn. Accordingly, we dismiss the appeal filed by the assessee as withdrawn.

. Shri Faisal Hemani. 3. In the result, the appeal filed by the assessee is dismissed.

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