M/S. TRISTAR HOTELS PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-7(1)(1), BANGALORE

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ITA 1123/BANG/2019Status: DisposedITAT Bangalore08 March 2021AY 2010-113 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee had settled the disputed issues under the Vivad Se Vishwas Act. Consequently, the appeals were dismissed as withdrawn.

What were the facts?

The assessee filed appeals against orders of the CIT(A) for assessment years 2010-11 and 2014-15. The assessee subsequently opted to settle the disputes under the Direct Taxes Vivad Se Vishwas Act, 2020.

What were the issues?

Whether the appeals should be dismissed as withdrawn due to settlement under the Vivad Se Vishwas Act.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, ‘A’ BENCH : BANGALORE

Before: SHRI CHANDRA POOJARI & SMT. BEENA PILLAI

For Appellant: Shri Pranav Krishna, Advocate
For Respondent: Ms. Neera Malhotra, CIT (DR)

ORDER PER BENCH : Present appeal by the assessee has been filed by assessee against order dated 12/03/2019 and 18/03/2019 passed by CIT(A)-7, Bengaluru respectively for assessment years 2010-11 & 2014-15. 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 Page 2 of 3 & 1124/Bang/2019 filed Form No.1 & 2 and also received Form No. 3 for the appeal filed by the assessee and it has 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 Accordingly it is submitted that appeal of the assessee may be dismissed as withdrawn.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assessee have been settled under the Direct Taxes Vivad Se Vishwas Act, 2010, we dismiss the appeal of the assessee as withdrawn.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 appeals of the assessee are dismissed.

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