What did the Tribunal hold?

The Tribunal noted that the issues in the appeal had been settled under the Vivad Se Vishwas Act. Therefore, the appeal was dismissed as withdrawn.

The assessee filed an appeal against an order of the CIT(A) for assessment year 2012-13. The assessee subsequently opted to settle the dispute under the Direct Taxes Vivad Se Vishwas Act, 2020.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to settlement under the Vivad Se Vishwas Act.

Sri Venkataramana Redivari vs ITO | ITAT Bangalore 2021

Income Tax Appellate Tribunal, ‘B’ BENCH : BANGALORE

Before: SHRI. B.R BASKARAN & SMT. BEENA PILLAI

For Appellant: Smt. K Haritha, Addl.CIT (DR)

For Respondent: Smt. K Haritha, Addl.CIT (DR)

Date of Hearing : 05-04-2021 Date of Pronouncement : 05-04-2021 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal by the assessee has been filed by assessee against order dated 20/01/2017 passed by CIT(A)-7, Bengaluru for assessment year 2012-13.

The assessee has filed a letter stating that the assessee has opted to settle the dispute in its appeal under Direct Taxes Vivad Se Vishwas Act, 2020. It is further stated that the assessee has filed Form No.1 & 2 for the appeal filed by the assessee.

Accordingly it is submitted that appeal of the assessee may be dismissed as withdrawn.

We heard Ld D.R, who did not object to the prayer of the assessee. Since the issues contested in the appeal of the assessee have been settled under the Direct Taxes Vivad Se Vishwas Act, 2010, we dismiss the appeal of the assessee as withdrawn. However, we give liberty to the assessee to seek recall of this order in accordance with law, if the circumstances so warrant.

In the result, the appeal of the assessee is dismissed, as withdrawn.

SRI VENKATARAMANA REDIVARI,BANGALORE vs. INCOME TAX OFFICER WARD-1(2)(1), BANGALORE

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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