M/S. SHIMOGA DISTRICT CO-OPERATIVE CENTRAL BANK LIMITED,SHIMOGA vs. DIRECTOR OF INCOME TAX (INTELLIGENCE AND CRIMINAL INVESTIGATION), BANGALORE
What did the Tribunal hold?
The Tribunal noted that the assessee had opted for the Vivad Se Vishwas Scheme and therefore prayed for withdrawal of the appeals. The appeals were accordingly dismissed as withdrawn.
What were the facts?
The assessee filed appeals before the ITAT for assessment years 2010-11 and 2011-12. Subsequently, the assessee filed applications under the Direct Tax Vivad Se Vishwas Scheme, 2020.
What were the issues?
The primary issue was the withdrawal of appeals by the assessee due to opting for 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 B. R. BASKARAN
O R D E R Per Bench: These are appeals filed by the assessee against the order dated 14.11.2019 of CIT(A)-13, Bengaluru, relating to Assessment Years 2010-11 and 2011-12.
The assessee has moved an application in which it is stated that the assessee has filed Forms 1 and 2 under direct tax Vivad Se Vishwas Scheme, 2020 in respect of the present appeals. In the circumstances, the assessee has prayed for withdrawing the appeals.
The appeals are accordingly dismissed as withdrawn.
In the result, assessee’s appeals are dismissed.
Pronounced in the open court on the date mentioned on the caption page.
Recent GST High Court judgments
Search GST case law →- M/S.Sri Satya Sai Constructions vs. The State Of Andhra PradeshAndhra Pradesh · 27 Oct 2026
- M/S. Sikka Motors PVT LTD vs. Union Of INDIA & Anr.Delhi · 27 Oct 2026
- Shri Yaras Suresh Babu Prabhu Kumar vs. The Union Of INDIATelangana · 27 Oct 2026
- Santa Singh vs. SuperintendentUttarakhand · 27 Oct 2026
- Azaad Builders vs. Assistant Commissioner SGSTUttarakhand · 27 Oct 2026
