What did the Tribunal hold?

The tribunal noted that the assessee had opted for the Vivad Se Vishwas Scheme and that no purpose would be served by keeping the appeal pending. Therefore, the appeal was dismissed as withdrawn.

The assessee filed an appeal before the ITAT for the assessment year 2016-17. During the hearing, the assessee informed the tribunal that they had filed an application under the Direct Tax Vivad Se Vishwas Act, 2020.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.

Ifteqhar Afzal Nakashband… vs ITO | ITAT Bangalore 2021

Income Tax Appellate Tribunal, “SMC-C’’ BENCH: BANGALORE

Before: SHRI CHANDRA POOJARI

For Appellant: Shri. G. Venkatesh, Advocate

For Respondent: Shri. Ganesh B. Ghale, Standing Counsel

Hearing: 07.04.2021Pronounced: 07.04.2021

O R D E R This appeal filed by the assessee is directed against the order of CIT(A), Gulbarga dated 24.04.2019 for the assessment year 2016-17. 2. At the time of hearing, the Ld A.R submitted that the assessee has filed application under the Direct Tax Vivad Se Vishwas Act, 2020 and has filed Form 1 and 2. Learned Departmental Representative has no objection.

I have heard the rival contentions and perused the material on record. The assessee has opted for Vivad Se Vishwas Scheme, 2020. Since the assessee has already filed the necessary application before the tax authorities under the above said scheme, I am of the view that no purpose will be served in keeping this appeal pending. Accordingly, appeal of the assessee is dismissed as withdrawn.

Page 2 of 2 4. In the result, the appeal of the assessee is dismissed as withdrawn.

IFTEQHAR AFZAL NAKASHBAND,GULBARGA vs. INCOME TAX OFFICER, WARD- 2, GULBARGA

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

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