M/S MHM HOLDINGS PVT LTD,BANGALORE vs. THE ADDITIONAL COMMISSIONER OF INCOME TAX RANGE-12, BANGALORE

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ITA 371/BANG/2018Status: DisposedITAT Bangalore08 March 2021AY 2009-103 pages
AI SummaryWithdrawn

What did the Tribunal hold?

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 Therefore, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal before the ITAT for assessment year 2009-10. Subsequently, the assessee 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Whether the appeal should be dismissed as withdrawn due to settlement under the Vivad Se Vishwas Act.

Which sections of the Income-tax Act were involved?

Direct Taxes Vivad Se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘B’ BENCH : BANGALORE

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

For Appellant: Smt. K Soumya, Advocate
For Respondent: Shri Priyadarshi Mishra, Addl.CIT

ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal by the assessee has been filed by assessee against order dated 26/10/2017 passed by CIT-4, Benagaluru for assessment year 2009-10. 2. 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 and it has Page 2 of 3 ITA No.885/Bang/2019 also received Form No.3. Accordingly it is submitted that appeal of the assessee may be dismissed as withdrawn.

3.

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assessee have been settled under the Direct Taxes Vivad Se Vishwas Act, 2010, we dismiss the appeal of the assessee as withdrawn.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.

4.

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

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