DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1(3), BANGALORE vs. SHRI SHAMANUR SHIVASHANKARAPPA, DAVANGERE

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ITA 2045/BANG/2018Status: DisposedITAT Bangalore15 July 2021AY 2007-082 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the issue in both appeals has been settled under the Vivad Se Vishwas Scheme. Consequently, both appeals were dismissed as withdrawn.

What were the facts?

The Revenue and the assessee filed appeals against the CIT(A)'s order for AY 2007-08. The assessee subsequently applied for settlement of disputes under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

The primary issue was the settlement of tax disputes under the Vivad Se Vishwas Scheme, leading to the withdrawal of the appeals.

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

For Appellant: Smt. Sheethal Borkar, Advocate
For Respondent: Shri. Sanjay Kumar, CIT(DR)(ITAT), Bengaluru, Smt. Sheethal Borkar, Advocate

Heard together (2 matters)

C.O. No.119/Bang/2018
ITA No. 2045/Bang/2018

Read from the judgment's own cause title. This page is filed under one of them.

C.O. No.119/Bang/2018 (in Assessment Year : 2007-08 Mr. Shamanur Shivashankarappa, Vs. DCIT, Davangere. Central Circle – 1(3), PAN : ASMPS 0084 N Bengaluru. APPELLANT RESPONDENT Revenue by : Shri. Sanjay Kumar, CIT(DR)(ITAT), Bengaluru. Assessee by : Smt. Sheethal Borkar, Advocate Date of hearing : 15-07-2021 Date of Pronouncement : 15-07-2021 O R D E R Per Bench: These are appeals filed by the Revenue and assessee against the order of CIT(A), Davangere, dated 23.03.2018, relating to Assessment Year 2007-08.

C.O. No.119/Bang/2018 Page 2 of 2

2.

The assessee has moved an application in which it is stated that the assessee has approached for settling disputes under direct tax Vivad Se Vishwas Scheme, 2020 in respect of the present appeals. The assessee has also obtained Form 3 certificate containing particulars of tax arrears and the amount payable in Form 3 from the Income Tax Department. Learned Counsel for the assessee has stated that issue in assessee’s appeal as well as Revenue’s appeal has been settled under Vivad Se Vishwas Scheme, 2020.

3.

Hence, both the appeals are dismissed as withdrawn. However, liberty is given to both the parties to seek recall of this order in case the dispute does not ultimately get resolved.

4.

In the result, both the appeals are dismissed.

Pronounced in the open court on the date mentioned on the caption page.

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