What did the Tribunal hold?

The Tribunal noted that the issues in the appeal were settled under the Vivad Se Vishwas Act. Therefore, the appeal filed by the assessee was dismissed as withdrawn.

The assessee filed an appeal before the ITAT challenging an order of the CIT(A). 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Whether the appeal should be dismissed as withdrawn due to settlement under the Vivad Se Vishwas Act.

Smt. Anusuya, Bengaluru vs ITO | ITAT Bangalore 2021

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

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

For Appellant: Shri Pranav Krishna, A.R

For Respondent: Smt. R. Premi, D.R

Hearing: 25.03.2021Pronounced: 31.03.2021

PER B.R. BASKARAN, ACCOUNTANT MEMBER:

The assessee has filed this appeal challenging the order dated 05.08.2019 passed by Ld CIT(A)-3, Bengaluru and it relates to the assessment year 2013-14.

The Ld A.R of the assessee has filed a letter stating that the assessee has opted to settle the dispute in its appeal as well as in the appeal filed by the revenue 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 and he has also received Form

Page 2 of 2 No.3. Accordingly it is submitted that suitable order may be passed by the Tribunal.

We heard Ld D.R. Since the issues contested in the appeal of the assessee have been settled under the Direct Taxes Vivad Se Vishwas Act, 2020, we dismiss the appeal of the assessee as withdrawn.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.

Order pronounced in the open court on 31st Mar, 2021

SMT. ANUSUYA,BENGALURU vs. INCOME TAX OFFICER, WARD- 3(2)(2), BENGALURU

What did the Tribunal hold?

What were the facts?

What were the issues?

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