SHRI. VINAY JAIN,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 2(2)(1), BANGALORE

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ITA 2237/BANG/2019Status: DisposedITAT Bangalore02 March 2021AY 2011-122 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The tribunal noted the assessee's request to withdraw the appeal due to opting for the Vivad Se Vishwas scheme. Consequently, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order for the assessment year 2011-2012. The assessee later informed the tribunal that they had filed an application under the Direct Tax Vivad Se Vishwas Act, 2020.

What were the issues?

Whether the appeal should be dismissed as withdrawn because the assessee opted for the Vivad Se Vishwas scheme.

Which sections of the Income-tax Act were involved?

Direct Tax Vivad Se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, BANGALORE BENCHES “SMC-C”, BANGALORE

Before: Shri George George K

Hearing: 02.03.2021

O R D E R This appeal at the instance of the assessee is directed against CIT(A)’s order dated 26.08.2019. The relevant assessment year is 2011-2012.

2.

At the time of hearing before me, it was noticed that the assessee vide letter dated 19th February, 2021, had stated that he has filed application to resolve the dispute raised in this appeal under the provisions of Direct Tax Vivad Se Vishwas Act, 2020, and prayed that the appeal may be treated as withdrawn. Accordingly, I dismiss the appeal filed by the assessee as withdrawn.

Sri.Vinay Jain. 3. In the result, the appeal filed by the assessee is dismissed.

Order pronounced on this 02nd day of March, 2021.

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