M/S. MANIPAL RESORTS COMPANY PVT. LTD.,BANGALORE vs. INCOME -TAX OFFICER, WARD - 4(1)(3), BANGALORE

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ITA 596/BANG/2019Status: DisposedITAT Bangalore20 April 2021AY 2014-152 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 the assessee's application under the Vivad Se Vishwas Act and their request to withdraw the appeal. Consequently, the tribunal dismissed the appeal as withdrawn.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order for the assessment year 2014-2015. During the hearing, the assessee informed the tribunal that they had applied for dispute resolution under the Vivad Se Vishwas Act, 2020.

What were the issues?

The primary issue was the assessee's intention to withdraw the appeal due to opting for the Vivad Se Vishwas scheme.

AI-generated summary — verify with the full judgment below

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

Before: Shri George George K, JM & Shri B.R.Baskaran, AM

Hearing: 20.04.2021

O R D E R

Per George George K, JM

1.

This appeal at the instance of the assessee is directed against CIT(A)’s order dated 18.02.2019. The relevant assessment year is 2014-2015.

2.

At the time of hearing before us, it was noticed that the assessee vide letter dated 18th March, 2021 had stated that it had filed application to resolve the dispute raised in this appeal under the provisions of Direct Tax Vivad Se Vishwas Act, 2020, and prayed that the appeal may be treated as withdrawn. Accordingly, we dismiss the appeal filed by the assessee as withdrawn.

. M/s.Manipal Resorts Company Pvt.Ltd.

3.

In the result, the appeal filed by the assessee is dismissed.

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