MR.MUNIRAJU,BANGALORE vs. PRINCIPAL COMMISSIONER OF INCOME TAX-3, BANGALORE

PDF · subscribers
ITA 1739/BANG/2018Status: DisposedITAT Bangalore18 August 2021AY 2013-143 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 assessee's prayer to withdraw the present appeal. The appeal was dismissed as withdrawn based on the submissions made by the assessee's counsel.

What were the facts?

The assessee filed an appeal against an order for assessment year 2013-14. A previous appeal for the same assessment year was withdrawn by the assessee as they opted for the Vivad se Vishwas scheme.

What were the issues?

Whether the current appeal becomes infructuous due to the withdrawal of a previous appeal by the assessee under the Vivad se Vishwas scheme.

Which sections of the Income-tax Act were involved?

Section 263

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘A’ BENCH : BANGALORE

Before: SHRI.CHANDRA POOJARI & SMT. BEENA PILLAI

For Appellant: Shri Sandeep Chalapathy, C.A
For Respondent: Ms. Neera Malhotra, CIT (DR)

Date of Hearing : 17-08-2021 Date of Pronouncement : 18-08-2021 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal by the assessee has been filed against order dated 21/3/2018 passed by CIT, Bengaluru-3, Benagaluru for assessment year 2013-14.

2.

The appeal against the order u/s 143(3) r.w.s 263 of the Act for the same asst. year was also pending before this Hon’ble Tribunal in 21/Bang/2020. It has been submitted by the Ld.AR that ITA No.21/Bang/2020 for asst. year 2013-14 stands withdrawn pursuant to assessee opting for VSVS 2020 vide order dated 9/3/2021. It has been thus submitted the present appeal becomes infructuous.

3.

We heard Ld D.R, who did not object to the prayer of the assessee to withdraw the present appeal. Based on the submissions made by Ld.AR, the present appeal is allowed to be withdrawn.

4.

In the result, the appeal of the assessee is dismissed as withdrawn.

More judgments on Section 263

All 13,616 judgments and leading authorities on Section 263 →

Recent GST High Court judgments

Search GST case law →