SHRI K PRADEEP,DAVANAGERE vs. INCOME TAX OFFICER WARD-2, DAVANGERE

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ITA 601/BANG/2018Status: DisposedITAT Bangalore07 July 2021AY 2009-102 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 assessee sought withdrawal of the appeal as they had opted for the Vivad Se Vishwas Scheme, 2020. The scheme acceptance forms were filed and accepted by the designated authority.

What were the facts?

The assessee filed an appeal against the CIT(Appeals) order for AY 2009-10. During the hearing, the assessee requested withdrawal of 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Whether the appeal can be withdrawn by the assessee due to opting for the Vivad Se Vishwas Scheme.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, “B” BENCH : BANGALORE

Before: SHRI CHANDRA POOJARI & SHRI GEORGE GEORGE K.

For Appellant: Shri Shree Hari Kutsa, Advocate
For Respondent: Shri Priyadarshi Mishra, Addl.CIT(DR)(ITAT), Bengaluru
Hearing: 07.07.2021Pronounced: 07.07.2021

Per Chandra Poojari, Accountant Member

1.

This appeal by the assessee is directed against the order dated 17.05.2017 of the CIT(Appeals), Davangere for the assessment year 2009-10.

2.

At the time of hearing, the ld. AR submitted that the assessee sought withdrawal of the appeal stating that the assessees has opted for Vivad Se Vishwas Scheme Act, 2020 [VSVS] by filing Form 1 & 2, and Form 3 & 4 is issued by the designated authority accepting the same Accordingly, the appeal is dismissed as withdrawn.

Pronounced in the open court on this 7th day of July, 2021.

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