BALAJI REAL ESTATE VENTURES PRIVATE LIMITED,CHENNAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- 1(1)(2), BANGALORE

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ITA 1773/BANG/2019Status: DisposedITAT Bangalore07 April 2021AY 2016-172 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 opted for the Vivad Se Vishwas Scheme and had filed the necessary applications. Therefore, it was deemed purposeless to keep the appeal pending.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) for the assessment year 2016-17. During the hearing, the assessee's representative stated that an application had been filed 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Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Direct Tax Vivad Se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

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

Before: SHRI CHANDRA POOJARI

For Appellant: Shri. Pranav Krishna, 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)-1, Bengaluru dated 17.06.2019 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.

3.

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 Accordingly, appeal of the assessee is dismissed as withdrawn.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 In the result, the appeal of the assessee is dismissed as withdrawn.

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