SMT PRAMEELA KRISHNA,MYSORE vs. ITO, MYSORE

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ITA 767/BANG/2008Status: DisposedITAT Bangalore16 June 2021AY 2004-052 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 allowed the withdrawal of the appeals. This was based on the assessee having opted for the Vivad Se Vishwas Scheme, 2020, and having received acceptance for the same.

What were the facts?

The assessee filed appeals before the ITAT for multiple assessment years. During the hearing, the assessee sought to withdraw these appeals.

What were the issues?

Whether the appeals can be withdrawn by the assessee due to opting for the Vivad Se Vishwas Scheme.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, “A” BENCH : BANGALORE

Before: SHRI CHANDRA POOJARI & SMT. BEENA PILLA

For Appellant: Smt. Preethi Patel, Advocate
For Respondent: Shri Kannan Narayanan, Addl. CIT(DR)(ITAT)
Hearing: 17.06.2021Pronounced: 17.06.2021

Per Chandra Poojari, Accountant Member These appeals by the assessee are against the common order dated 25.03.2008 of the CIT(Appeals), Mysore for the assessment years 1999-2000, 2002-03, 2003-04 & 2004-05 .

2.

During the course of hearing of the appeals, the ld. counsel for the assessees sought withdrawal of the appeals 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 Accordingly, the appeals are dismissed as withdrawn.

Pronounced in the open court on this 17th June, 2021.

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