CHANDRASHEKAR NAIK,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 1, BANGALORE

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ITA 190/BANG/2020Status: DisposedITAT Bangalore21 January 2021AY 2016-172 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted the assessee's application to withdraw the appeal due to availing the Vivad se Vishwas Scheme. The appeal was accordingly dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against the CIT(A) order for AY 2016-17. Subsequently, the assessee filed an application to withdraw the appeal.

What were the issues?

The primary issue was the withdrawal of the appeal by the assessee after opting for the Vivad se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH : BANGALORE

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

For Respondent: Shri. Tshering Ongda, JCIT (DR) (ITAT), Bengaluru
Hearing: 21.1.2021Pronounced: 21.1.2021

O R D E R

Per N. V. Vasudevan, Vice President This is an appeal filed by the assessee against the order dated 14.1.2018 of CIT(A)-7, Bangalore, relating to Assessment Year 2016-17.

2.

The assessee has moved an application on 20.1.2021 in which it is stated that the assessee has filed Form 1 and 2 under direct tax Vivad Se Vishwas Scheme, 2020 in respect of the present appeal. The assessee has also obtained Form 3 certificate containing particulars of tax arrears and the amount payable in Form 3 from the Income Tax Department. In the circumstances, the assessee has prayed for withdrawing the appeal.

3.

The appeal is accordingly dismissed as withdrawn.

4.

In the result, assessee’s appeal is dismissed. Pronounced in the open court on the date mentioned on the caption page.

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