SRI YUVARAJ GOPI,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-6(3)(1), BANGALORE

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ITA 828/BANG/2018Status: DisposedITAT Bangalore21 January 2021AY 2012-133 pages
AI SummaryWithdrawn

What did the Tribunal hold?

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 Therefore, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal before the ITAT. Subsequently, the assessee opted to settle the dispute under the Direct Taxes Vivad Se Vishwas Act, 2020 and filed the necessary forms.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to settlement under the Vivad Se Vishwas Act.

Which sections of the Income-tax Act were involved?

Direct Taxes Vivad Se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH : BANGALORE

Before: SHRI CHANDRA POOJARI, ACCOUNTANT & SMT. BEENA PILLAI

For Appellant: Shri Pranav Krishna, Advocate
For Respondent: Shri Priyadarshi Mishra, Addl.CIT(DR)
Hearing: 20.01.2021Pronounced: 21.01.2021

Date of hearing : 20.01.2021 Date of Pronouncement : 21.01.2021 O R D E R PER BEENA PILLAI, JUDICIAL MEMBER Present appeal is filed by the assessee against order dated 23/10/2017 passed by Ld.CIT(A) for the 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 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 Accordingly it is submitted that appeal of the assessee may be dismissed as withdrawn.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.DR, 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assessee have been settled under the Direct Taxes Vivad Se Vishwas Act, 2020, we dismiss the appeal of the assessee as withdrawn.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. In the result, the appeal of the assessee is dismissed with liberty. Order pronounced in the open court on 21st January, 2021 Sd/- Sd/- ( CHANDRA POOJARI ) ( BEENA PILLAI ) ACCOUNTANT MEMBER JUDICIAL MEMBER Bangalore, Dated 21st January, 2021.

Date Initial On Dragon 1. Draft dictated on Sr.PS -1-2021 2. Draft placed before Sr.PS author 3. Draft proposed & placed -1-2021 JM/AM before the second member 4. Draft discussedapproved -1-2021 JM/AM by Second Member. -1-2021 5. Approved Draft comes to Sr.PS/PS the Sr.PS/PS -1-2021 6. Kept for pronouncement Sr.PS on -1-2021 7. Date of uploading the Sr.PS order on Website -- 8. If not uploaded, furnish Sr.PS the reason -1-2021 9. File sent to the Bench Sr.PS Clerk 10. Date on which file goes to the AR 11. Date on which file goes to the Head Clerk.

12.

Date of dispatch of Order. No 13. Draft dictation sheets are Sr.PS attached

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