SYED MATEEN AGA,BANGALORE vs. INCOME TAX OFFICER WARD-3(1)(1), BANGALORE

PDF · subscribers
ITA 2124/BANG/2017Status: DisposedITAT Bangalore22 March 2021AY 2014-152 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 the assessee's application under the Vivad Se Vishwas Act and their request to withdraw the appeal. Consequently, the tribunal dismissed the appeal as withdrawn.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order for the assessment year 2014-2015. 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?

The primary issue was the assessee's intention to withdraw the appeal due to 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, BANGALORE BENCHES “B”, BANGALORE

Before: Shri Chandra Poojari, AM & Shri George George K, JM

Hearing: 22.03.2021

O R D E R

Per Chandra Poojari, AM :

1.

This appeal at the instance of the assessee is directed against CIT(A)’s order dated 11.09.2017. The relevant assessment year is 2014-2015.

2.

At the time of hearing before us, it was noticed that the assessee vide letter dated 12th March, 2021 had stated that he has filed application to resolve the dispute raised in this appeal under the provisions of Direct Tax Vivad Se Vishwas Act, 2020, and prayed that the appeal may be treated as withdrawn. Accordingly, we dismiss the appeal filed by the assessee as withdrawn.

3.

In the result, the appeal filed by the assessee is dismissed.

Order pronounced on this 22nd day of March, 2021.

Recent GST High Court judgments

Search GST case law →