SMT. DEVINDRA KUMARI GANDHI,BENGALURU vs. ADDITIONAL COMMISSIONER OF INCOME TAX, RANGE-1, BENGALURU

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ITA 1811/BANG/2019Status: DisposedITAT Bangalore16 March 2021AY 2011-123 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal condoned the delay and dismissed the appeal as withdrawn, noting that the dispute was settled under the Vivad Se Vishwas Act. Liberty was granted to seek recall if circumstances warranted.

What were the facts?

The assessee filed an appeal with a delay of 135 days. The assessee subsequently opted to settle the dispute under the Direct Taxes Vivad Se Vishwas Act, 2020, and filed the necessary forms.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to settlement under the Vivad Se Vishwas Act, despite a delay in filing.

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: Shri Priyadarshi Mishra, Add. CIT
For Respondent: Shri Priyadarshi Mishra, Add. CIT

Date of Hearing : 16-03-2021 Date of Pronouncement : 16-03-2021 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal by the assessee has been filed by assessee against order dated 10/6/2019 passed by CIT(A)-12, Benagaluru for assessment year 2011-12.

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 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 Accordingly it is submitted that appeal of the assessee may be dismissed as withdrawn.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. We note that the present appeal has been filed by assessee with a delay of 135 days. The assessee has opted for VSV Scheme and has filed Form 1 & 2 against which Form 3 has been received. We, therefore, condone the delay without 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assessee have been settled under the Direct Taxes Vivad Se Vishwas Act, 2010, we dismiss the appeal of the assessee as withdrawn.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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