GARVEPALYA VENKATASWAMY SHANTHLAKSHMI,BANGALORE vs. THE INCOME TAX OFFICER, WARD - 4(3)(4), BANGALORE

PDF · subscribers
ITA 1180/BANG/2019Status: DisposedITAT Bangalore18 January 2021AY 2009-102 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 noted that the assessee had opted for the Vivad Se Vishwas Act and received Form 3. Therefore, keeping the appeal pending would serve no purpose.

What were the facts?

The assessee filed an appeal against an order of the CIT(A). The assessee subsequently filed an application under the Vivad Se Vishwas Act, 2020 and received Form 3. Both parties agreed to the withdrawal of the appeal.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas scheme.

Which sections of the Income-tax Act were involved?

Vivad Se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, S.M.C. “ B ” BENCH: BANGALORE

Before: SHRI GEORGE GEORGE KSmt. Garvepalya Venkataswamy Shanthlakshmi, Smt. Suman Lunkar, C.A. Shri Ganesh R Ghale, Standing Counsel for Department.

For Respondent: Shri Ganesh R Ghale, Standing Counsel for Department
Hearing: 18.01.2021

O R D E R This appeal at the instance of assessee is directed against the order of Commissioner of Income Tax (Appeals)-9, Bangalore Dt.21.03.2019 for the Assessment Year 2009-10. 2. The ld. AR submitted that she has filed an application under the Vivad Se Vishwas Act, 2020. Accordingly, the assessee informed that she has received Form 3 as per Vivad Se Vishwas Act, 2020. In view of the above, the assessee opted to withdraw the appeal.

3.

On the other hand, the learned Departmental Representative submitted that the assessee has informed that she has received Form 3 from the Department and wish to withdraw the appeal and no objection to withdraw the pending appeal before the ITAT.

4.

I have heard both the parties and perused the material on record. The assessee has opted for Vivad Se Vishwas Act, 2020 and received Form 3 from the Department. I am of the view that no purpose will be served in keeping the appeal pending. Accordingly, I dismiss the appeal of the assessee as withdrawn. 5. In the result, the appeal of the assessee is dismissed as withdrawn. Pronounced in the open court on the date mentioned on the caption page.

Recent GST High Court judgments

Search GST case law →