SHRI. N. SANTOSH & OTHERS (LEGAL HEIRS OF LATE SHRI. NARAYANAPPA. D),BANGALORE vs. INCOME TAX OFFICER, WARD- 3(2)(3), BANGALORE

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ITA 2103/BANG/2019Status: DisposedITAT Bangalore02 March 2021AY 2013-143 pages
AI SummaryWithdrawn

What did the Tribunal hold?

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 Consequently, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against an order of the CIT for assessment year 2013-14. The assessee later 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Whether the appeal should be dismissed as withdrawn due to settlement under the Vivad Se Vishwas Act.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘C’ BENCH : BANGALORE

Before: SHRI CHANDRA POOJARI & SMT. BEENA PILLAI

For Appellant: Shri S Ramsubramanyam, C.A
For Respondent: Smt. R Premi, JCIT (DR)

Date of Hearing : 02-03-2021 Date of Pronouncement : 02-03-2021 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal by the assessee has been filed by assessee against order dated 8/8/2019 passed by CIT-3, Benagaluru for assessment year 2013-14.

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 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 Accordingly it is submitted that appeal of the assessee may be dismissed as withdrawn.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assessee have been settled under the Direct Taxes Vivad Se Vishwas Act, 2010, we dismiss the appeal of the assessee as withdrawn.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 appeal of the assessee is dismissed.

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