SHRI INDERMAL SAHU,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-2(1), BANGALORE

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ITA 520/BANG/2017Status: DisposedITAT Bangalore25 January 2021AY 2011-122 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, in view of the assessee's submission regarding opting for the Vivad Se Vishwas scheme, dismissed the appeals as withdrawn. Liberty was granted to the assessee to seek recall of the order if the scheme application is not accepted.

What were the facts?

The assessee filed appeals before the ITAT for assessment years 2011-2012 and 2012-2013. During the hearing, the assessee's counsel submitted a letter stating the assessee had opted for the Direct Tax Vivad Se Vishwas Act for dispute settlement.

What were the issues?

Whether the appeals should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, BANGALORE BENCHES “A”, BANGALORE

Before: Shri George George K, JM & Shri B.R.Baskaran, AM

Hearing: 25.01.2021

Heard together (2 matters)

ITA No.520/Bang/2017
ITA No.521/Bang/2017

Read from the judgment's own cause title. This page is filed under one of them.

O R D E R Per George George K, JM : These appeals at the instance of the assessee are directed against orders of the CIT(A), both dated 30.12.2016. The relevant assessment years are 2011-2012 and 2012-2013.

2.

At the time of hearing before us, the learned Counsel for the assessee has furnished a letter dated 23rd January, 2021, wherein it is stated that the assessee has opted for filing the application under Direct Tax Vivad Se Vishwas Act, for settlement of the dispute, and accordingly, prayed that the appeals may be treated as withdrawn, with liberty to apply for a recall, if Form 1 & 2 filed by the assessee are not accepted by the Department for any reason.

1.

2 Shri Indermal Sahu. 3. We have heard the rival submissions and perused the material on record. In view of the submission of the learned Counsel for the assessee in his letter dated 23rd January, 2021, we dismissed the appeals as withdrawn. The assessee is given liberty to move appropriate application for recalling the present order in accordance with law, if the assessee intends to do so.

4.

In the result, the appeals filed by the assessee are dismissed, as withdrawn.

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