MRS. R PADMAVATHI,BANGALORE vs. INCOME TAX OFFICER, WARD- 6(2)(3), BANGALORE

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ITA 2422/BANG/2019Status: DisposedITAT Bangalore11 January 2021AY 2012-132 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 settlement under the Vivad Se Vishwas Act. Therefore, there was no purpose in keeping the appeal pending.

What were the facts?

The assessee filed an appeal before the ITAT against the order of the CIT(A). The assessee subsequently opted to settle the dispute under the Direct Taxes Vivad Se Vishwas Act, 2020.

What were the issues?

The primary issue was whether the appeal should be continued when the assessee had opted for settlement under a dispute resolution scheme.

AI-generated summary — verify with the full judgment below

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

Before: SHRI B. R. BASKARAN & SMT. BEENA PILLAI

For Appellant: Shri Pranav Krishna, A.R
For Respondent: Shri Priyadarshi Mishra, D.R
Hearing: 11.01.2021Pronounced: 11.01.2021

PER B.R. BASKARAN, ACCOUNTANT MEMBER:

1.

The assessee has filed this appeal challenging the order dated 19.09.2019 passed by Ld CIT(A)-6, Bengaluru and it relates to the assessment year 2012-13.

2.

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 No.3. Accordingly it is submitted that Tribunal may pass suitable order.

Page 2 of 2 3. We heard Ld D.R and perused the record. Since the issues contested in the appeal of the assessee have been opted to be settled under the Direct Taxes Vivad Se Vishwas Act, 2010, no purpose will be served in keeping this appeal pending. Accordingly, we dismiss the appeal of the assessee as withdrawn.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 11th Jan, 2021

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