M/S. TEJASVINI HOSPITAL AND SSIOT,MANGALURU vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 2(1), MANGALURU

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ITA 1002/BANG/2019Status: DisposedITAT Bangalore06 July 2021AY 2015-162 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The assessee requested their appeals be treated as withdrawn due to opting for the Vivad Se Vishwas scheme. The Tribunal accepted this request and dismissed the appeals.

What were the facts?

The assessee filed appeals for assessment years 2013-14, 2014-15, and 2015-16. During the hearing, the assessee submitted a letter stating they had applied for dispute resolution under the Vivad Se Vishwas Act, 2020.

What were the issues?

Whether the assessee's appeals should be withdrawn as per their application under the Vivad Se Vishwas Act.

Which sections of the Income-tax Act were involved?

Direct Tax Vivad Se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, BANGALORE BENCHES “B”, BANGALORE

Before: Shri Chandra Poojari, AM & Shri George George K, JM

For Appellant: Shri S.V.Ravishankar, Advocate
For Respondent: Shri Priyadarshi Mishtra, Addl.CIT-DR
Hearing: 06.07.2021Pronounced: 06.07.2021

Heard together (3 matters)

ITA No.1000/Bang/2019
ITA No.1001/Bang/2019
ITA No.1002/Bang/2019

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

O R D E R Per George George K, JM These appeals at the instance of the assessee are directed against the common order of the CIT(A), dated 28.02.2019. The relevant assessment years are 2013-2014, 2014-2015 and 2015-2016.

2.

At the time of hearing before us, the learned Counsel for the assessee placed a letter dated 16th April, 2021 contending that the assessee had filed application to resolve the dispute raised in these appeals under the provisions of Direct Tax Vivad Se Vishwas Act, 2020 and prayed that the appeals may be treated as withdrawn. Accordingly, we dismiss the appeals filed by the assessee as withdrawn.

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