What did the Tribunal hold?

The Tribunal considered the assessee's submission and dismissed the appeal as withdrawn. Liberty was granted to the assessee to apply for recall if necessary.

The assessee opted to settle the dispute under the Direct Tax Vivad Se Vishwas Act. Consequently, the assessee requested the appeal to be treated as withdrawn.

What were the issues?

The primary issue was the withdrawal of the appeal due to the assessee opting for the Vivad Se Vishwas scheme.

Sri Neeraj Mittal vs ITO | ITAT Bangalore 2021

Income Tax Appellate Tribunal, BANGALORE BENCHES “A”, BANGALORE

Before: Shri Chandra Poojari, AM & Shri George George K, JM

Hearing: 06.01.2021

O R D E R

Per Chandra Poojari, AM

This appeal at the instance of the assessee is directed against CIT(A)’s order dated 06.02.2019. The relevant assessment year is 2015-2016.

At the time of hearing before us, the learned Counsel for the assessee has furnished a letter dated 30th December, 2020, wherein it is stated that the assessee has opted for filing the application under Direct Tax Vivad Se Vishwas Act, for settlement of the dispute, and accordingly, prayed that the appeal may be treated as withdrawn, with liberty to apply for a recall, if Form 1 & 2 filed by the assessee are not accepted by the Department for any reason.

We have heard the rival submissions and perused the material on record. In view of the submission of the learned

Sri.Neeraj Mittal. Counsel for the assessee in her letter dated 20th December, 2020, we dismissed the appeal as withdrawn. The assessee is given liberty to move appropriate application for recalling the present order in accordance with law, if the assessee intends to do so.

In the result, the appeal filed by the assessee is dismissed, as withdrawn.

SRI NEERAJ MITTAL,BANGALORE vs. INCOME TAX OFFICER WARD-6(2)(3), BANGALORE

What did the Tribunal hold?

What were the facts?

What were the issues?

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