SRI. BHALCHANDRA DIGAMBAR ATHAVALE,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 7(2)(1), BANGALORE

PDF · subscribers
ITA 100/BANG/2020Status: DisposedITAT Bangalore21 January 2021AY 2016-172 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the issues in the appeal were settled under the Vivad Se Vishwas Act. Consequently, the appeal filed by the assessee was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against the order of the CIT(A). The assessee later opted to settle the dispute under the Direct Taxes Vivad Se Vishwas Act, 2020, and filed the necessary forms.

What were the issues?

The primary issue was the pendency of the appeal before the Tribunal when the assessee chose to settle the dispute under a specific tax settlement scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A’’ BENCH: BANGALORE

Before: SHRI N.V. VASUDEVAN & SHRI B.R. BASKARAN

For Respondent: Shri Tshering Ongda, D.R
Hearing: 21.01.2021Pronounced: 21.01.2021

PER B.R. BASKARAN, ACCOUNTANT MEMBER:

1.

The assessee has filed this appeal challenging the order dated 05.12.2019 passed by Ld CIT(A)-7, Bengaluru and it relates to the assessment year 2016-17.

2.

The Ld A.R of the assessee has filed a letter stating that the assessee has opted to settle the dispute in its appeal as well as in the appeal filed by the revenue 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

Sri Bhalchandra Digambar Athavale, Bangalore Page 2 of 2 No.3. Accordingly it is submitted that suitable order may be passed by the Tribunal.

3.

We heard Ld D.R. Since the issues contested in the appeal of the assessee have been settled under the Direct Taxes Vivad Se Vishwas Act, 2010, we dismiss the appeal of the assessee as withdrawn.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.

4.

In the result, the appeal of the assessee is dismissed. Order pronounced in the open court on 21st Jan, 2021.

Recent GST High Court judgments

Search GST case law →