THE RAICHUR DISTRICT CENTRAL CO-OPERATIVE BANK LTD,RAICHUR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1, RAICHUR

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ITA 381/BANG/2017Status: DisposedITAT Bangalore18 June 2021AY 2013-142 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The tribunal noted that the assessee had opted for the Vivad Se Vishwas Scheme and had filed the necessary forms. Therefore, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against the CIT(Appeals) order for AY 2013-14. The assessee subsequently filed a petition to withdraw the appeal.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.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 & SMT. BEENA PILLAI

For Respondent: Shri Priyadarshi Mishra, Addl.CIT(DR), ITAT
Hearing: 21.06.2021Pronounced: 21.06.2021

Per Chandra Poojari, Accountant Member

1.

This appeal by the assessee is directed against the order dated 30.11.2016 of the CIT(Appeals), Gulbarga for the assessment year 2013- 14.

2.

None appeared for the assessee at the time of hearing of the appeal. However, we find that the assessee has filed a petition dated 30.4.2021 for withdrawal of the appeal stating that the assessee has opted for Vivad Se Vishwas Scheme Act, 2020 [VSVS] by filing Form 1 & 2, and Form 3 is issued by the designated authority accepting the same (copy filed). Accordingly, the appeal is dismissed as withdrawn.

Pronounced in the open court on this 21st day of June, 2021.

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