M/S SYNERGIA CONSULTANTS PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-6(1)(2), BANGALORE

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ITA 1399/BANG/2018Status: DisposedITAT Bangalore24 February 2021AY 2014-152 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The tribunal allowed the withdrawal of the appeal as the assessee had opted for the Vivad Se Vishwas Scheme, 2020, and the same was accepted by the designated authority.

What were the facts?

The assessee filed an appeal before the ITAT against the order of the CIT(Appeals). During the hearing, the assessee sought withdrawal of the appeal.

What were the issues?

Whether an appeal can be withdrawn if the assessee opts for the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Vivad Se Vishwas Scheme Act, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH : BANGALORE

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

For Appellant: Shri Suresh Muthukrishnan, CA
For Respondent: Shri M.K. Bijju, Addl. CIT(DR)(ITAT), Bengaluru
Hearing: 24.02.2021Pronounced: 24.02.2021

Per Chandra Poojari, Accountant Member

1.

This appeal by the assessee is against the order dated 19.01.2018 of the CIT(Appeals), Bengaluru-6, Bengaluru, for the assessment year 2014-15.

2.

During the course of hearing of the appeals, the ld. counsel for the assessees sought withdrawal of the appeal stating that the assessees has opted for Vivad Se Vishwas Scheme Act, 2020 [VSVS] by filing Form 1 & 2, and Form 3 is issued by the designated authority accepting the same (copy filed). Accordingly, the appeal is dismissed as withdrawn.

Pronounced in the open court on this 24th February, 2021.

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