SHRI. A.S. CHINMAI,HASSAN vs. INCOME TAX OFFICER, WARD- 1, HASSAN
In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.
What did the Tribunal hold?
The Tribunal, in view of the assessee's submission and request, dismissed the appeal as withdrawn. Liberty was granted to the assessee to move for recall if the Vivad Se Vishwas forms are not accepted.
What were the facts?
The assessee filed an appeal against the CIT(A)'s order. 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?
The primary issue was the assessee's request to withdraw the appeal due to opting for the Vivad Se Vishwas scheme.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, BANGALORE BENCHES “SMC-B”, BANGALORE
Before: Shri George George K
O R D E R This appeal at the instance of the assessee is directed against CIT(A)’s order dated 30.08.2019. The relevant assessment year is 2012-2013.
At the time of hearing before me, the learned Counsel for the assessee has furnished a letter dated 19th 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Tax Vivad Se Vishwas Act, for settlement of the dispute, and accordingly, prayed that the appeal may be treated as withdrawn, with liberty to apply for a recall, if Form 1 & 2 filed by the assessee are not accepted by the Department for any reason.
I have heard the rival submissions and perused the material on record. In view of the submission of the learned Counsel for the assessee in the letter dated 19th January, 2021, I dismissed the appeal as withdrawn. The assessee is given
Sri.A.S.Chinmai. liberty to move appropriate application for recalling the present order in accordance with law, if the assessee intends to do so.
In the result, the appeal filed by the assessee is dismissed, as withdrawn.
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