MRS. MAMATHA SUDARSHAN REDDY,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-4(3)(1), BANGALORE

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ITA 131/BANG/2019Status: DisposedITAT Bangalore15 March 2021AY 2013-142 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 submission regarding the Vivad Se Vishwas Act application. Consequently, the tribunal treated the appeal as withdrawn.

What were the facts?

The assessee filed an appeal before the ITAT for the assessment year 2013-2014. During the hearing, the assessee informed the tribunal that she had filed an application under the Direct Tax Vivad Se Vishwas Act, 2020.

What were the issues?

Whether the appeal should be withdrawn due to the assessee opting for the Vivad Se Vishwas scheme.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, BANGALORE BENCHES “C”, BANGALORE

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

Hearing: 15.03.2021

O R D E R

Per George George K, JM :

1.

This appeal at the instance of the assessee is directed against CIT(A)’s order dated 17th September, 2018. The relevant assessment year is 2013-2014.

2.

At the time of hearing before us, it was noticed that the assessee vide letter dated 05th March, 2021 had stated that she 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this appeal under the provisions of Direct Tax Vivad Se Vishwas Act, 2020, and prayed that the appeal may be treated as withdrawn. Accordingly, we dismiss the appeal filed by the assessee as withdrawn.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 15th day of March, 2021.

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