SHRI. T R MANJUNATH HEGDE,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 2(2), BANGALORE

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ITA 219/BANG/2020Status: DisposedITAT Bangalore18 March 2021AY 2008-092 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The tribunal noted the assessee's request to withdraw the appeals due to opting for the Vivad Se Vishwas scheme. Consequently, the appeals were dismissed as withdrawn.

What were the facts?

The assessee filed appeals before the ITAT for assessment years 2008-2009 and 2010-2011. The assessee later informed the tribunal that they had filed an application under the Direct Tax Vivad Se Vishwas Act, 2020.

What were the issues?

Whether the assessee's appeals should be withdrawn as per their application under the Vivad Se Vishwas Act.

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, BANGALORE BENCHES “B”, BANGALORE

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

Hearing: 18.03.2021

Heard together (2 matters)

ITA No.219/Bang/2020
ITA No.220/Bang/2020

Read from the judgment's own cause title. This page is filed under one of them.

O R D E R Per Bench : These appeals at the instance of the assessee are directed against the orders of the CIT(A), both dated 06.12.2019. The relevant assessment years are 2008-2009 and 2010-2011.

2.

At the time of hearing before us, it was noticed that the assessee vide letter dated 16th March, 2021 had stated that he has filed application to resolve the dispute raised in these appeals under the provisions of Direct Tax Vivad Se Vishwas Act, 2020, and prayed that the appeals may be treated as withdrawn. Accordingly, we dismiss the appeals filed by the assessee as withdrawn.

3.

In the result, the appeals filed by the assessee are dismissed.

Order pronounced on this 18th day of March, 2021.

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