SMT. ANITHA NAHAR,BENGALURU vs. THE INCOME TAX OFFICER, WARD- 5(2)(4), BANGALORE

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ITA 2445/BANG/2019Status: DisposedITAT Bangalore17 February 2021AY 2007-082 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessees had filed applications under the Vivad Se Vishwas Scheme and had prayed for withdrawal of their appeals. Consequently, the appeals were dismissed as withdrawn.

What were the facts?

The assessees filed appeals before the Income Tax Appellate Tribunal for Assessment Year 2007-08. Subsequently, they filed applications under the Direct Tax Vivad Se Vishwas Scheme, 2020.

What were the issues?

The primary issue was the withdrawal of appeals by the assessees due to their opting for the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC-A” BENCH : BANGALORE

Before: SHRI N. V. VASUDEVAN

For Appellant: Smt. Suman Lunkar, CA
For Respondent: Shri. Ganesh R. Ghale, Jr. Standing Counsel
Hearing: 17.02.2021Pronounced: 17.02.2021

O R D E R Per N. V. Vasudevan, Vice President: These are appeals filed by the assessees against the order dated 27.08.2019 of CIT(A)-5, Bengaluru, relating to Assessment Year 2007-08.

2.

The assessees have moved application in which it is stated that the assessees have filed Form Nos.1 and 2 under direct tax Vivad Se Vishwas Scheme, 2020 in respect of the present appeals. In the circumstances, the assessees have prayed for withdrawing the appeals.

3.

The appeals are accordingly dismissed as withdrawn.

4.

In the result, assessees’ appeals are dismissed.

Pronounced in the open court on the date mentioned on the caption page.

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