SRI VENKATA SUBBA REDDY,BANGALORE vs. THE INCOME TAX OFFICER WARD-6(3)(2), BANGALORE

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ITA 199/BANG/2019Status: DisposedITAT Bangalore24 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 allowed the withdrawal of the appeal. This was based on the assessee opting for the Vivad Se Vishwas Scheme and filing the necessary applications.

What were the facts?

The assessee filed an appeal before the ITAT for the assessment year 2014-15. During the hearing, the assessee's counsel requested to withdraw the appeal.

What were the issues?

Whether the appeal can be withdrawn by the assessee due to opting for the Vivad Se Vishwas Scheme.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, “C” BENCH : BANGALORE

Before: SHRI CHANDRA POOJARI & SMT. BEENA PILLAI

For Appellant: Shri Yashratha M., Advocate
For Respondent: Smt. H. Kabila, Addl.CIT(DR)(ITAT), Bengaluru
Hearing: 24.08.2021Pronounced: 24.08.2021

Per Chandra Poojari, Accountant Member

1.

This appeal by the assessee is directed against the order dated 30.11.2018 of the CIT(Appeals), Bengaluru-6, Bengaluru relating to assessment year 2014-15.

2.

During the course of hearing of the appeal, the ld. counsel for the assessee sought 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 Accordingly, the appeal is dismissed as withdrawn.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In the result, the appeal is dismissed as withdrawn.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 24th day of August, 2021.

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