SRI. H.S. SURESH,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), BANGALORE

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ITA 36/BANG/2021Status: DisposedITAT Bangalore24 June 2021AY 2007-083 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 noted that the assessee had settled the dispute under the Vivad Se Vishwas Act. The revenue did not object to the assessee's prayer.

What were the facts?

The assessee filed appeals against the CIT(A) order for assessment years 2007-08 and 2011-12. The assessee subsequently opted to settle the dispute under the Direct Taxes Vivad Se Vishwas Act, 2020.

What were the issues?

The primary issue was whether the appeals should be dismissed as withdrawn due to the settlement under the Vivad Se Vishwas Act.

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 Pranav Krishna, Advocate
For Respondent: Shri Muzaffar Hussain, CIT (DR)

Date of Hearing : 24-06-2021 Date of Pronouncement : 24-06-2021 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal by the assessee has been filed by assessee against order dated 14/12/2020 passed by CIT(A)-11, Benagaluru for assessment year 2007-08 & 2011-12.

2.

The assessee has filed a letter stating that the assessee has opted to settle the dispute in its appeal under Direct Taxes Vivad Se Vishwas Act, 2020. It is further stated that the assessee has filed Form 1 & 2 for the appeal filed by the assessee. Accordingly

Page 2 of 3 & 38/Bang/2021 it is submitted that appeal of the assessee may be dismissed as withdrawn.

3.

We heard Ld D.R, who did not object to the prayer of the assessee. Since the issues contested in the appeal of the assessee have been settled under the Direct Taxes Vivad Se Vishwas Act, 2010, we dismiss the appeal of the assessee as withdrawn. However, we give liberty to the assessee to seek recall of this order in accordance with law, if the circumstances so warrant.

4.

In the result, the appeal of the assessee is dismissed as withdrawn.

Order pronounced in the open court on 24th June, 2021

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