ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-5(2)(1), BANGALORE vs. MRS MUSARATH NAVEED, BANGALORE

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ITA 3218/BANG/2018Status: DisposedITAT Bangalore02 March 2021AY 2007-082 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal acknowledged the assessee's application for withdrawal of the appeals. Consequently, the appeals were dismissed as withdrawn by the Tribunal.

What were the facts?

The assessee filed an application to withdraw the appeals before the ITAT. This withdrawal was based on the assessee obtaining a Form 3 certificate under the Direct Tax Vivad Se Vishwas Scheme, 2020, concerning the tax arrears for the assessment year 2007-08.

What were the issues?

The primary issue was the assessee's request to withdraw the appeals due to settlement under the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, IN T

Before: SHRI N. V. VASUDEVAN & SHRI CHANDRA POOJARI

For Respondent: Shri. Pradeep Kumar, CIT(DR)(ITAT), Bengaluru
Hearing: 25.02.2021

O R D E R

Per N. V. Vasudevan, Vice President:

1.

These are appeals filed by the assessee and Revenue against the order dated 21.08.2018 of CIT(A)-5, Bangalore, relating to Assessment Year 2007- 08.

2.

The assessee has moved an application in which it is stated that the assessee has filed filed Form 1 and has obtained Form 3 certificate containing particulars of tax arrears and the amount payable in Form 3 from the Income Tax Department, under direct tax Vivad Se Vishwas Scheme, 2020 in respect of the present appeals. In the circumstances, the assessee has prayed for withdrawing the appeals.

3.

The appeals are accordingly dismissed as withdrawn.

4.

In the result, assessee’s appeals are dismissed. Pronounced in the open court on the date mentioned on the caption page.

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