M/S R.KUMARASWAMY(HUF),RAMANAGARA vs. THE INCOME TAX OFFICER WARD-1, RAMANAGARA

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ITA 548/BANG/2019Status: DisposedITAT Bangalore18 January 2021AY 2014-153 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 opted for the Vivad Se Vishwas Act and received the necessary certificate. Therefore, keeping the appeal pending would serve no purpose.

What were the facts?

The assessee filed an appeal before the ITAT. Subsequently, the assessee filed an application under the Vivad Se Vishwas Act, 2020 and furnished a certificate in Form 3.

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Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas scheme.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 KShri V. Srinivasan,Advocate. Shri Ganesh R Ghale, Standing Counsel for Department.

For Appellant: Shri V. Srinivasan,Advocate
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)-3, Bangalore Dt.28.01.2019 for the Assessment Year 2014-15. 2. The ld. AR submitted that the assessee has filed an application under the Vivad Se Vishwas Act, 2020. Accordingly, the assessee furnished Certificate in Form 3 as per Vivad Se Vishwas Act, 2020 passed on 07.11.2020. 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 furnished Form 3 from the Department dt.07.11.2020 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 Dt.07.11.2020 from the Department and furnished. 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 Accordingly, I dismiss the appeal of the assessee as withdrawn.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In the result, the appeal of the assessee is dismissed as withdrawn.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.

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