SMT. SHANTHA LAKSHMI JAYARAM,BELLARY vs. DEPUTY COMMISSIONER OF INCOME TAX, BELLARY

The assessee has filed this appeal challenging the order dated 28.09.2017 passed by Ld CIT(A)-3, Bengaluru and it relates to the assessment year 2013-14.

None appeared on behalf of the assessee. However, the Ld A.R of the assessee named Shri G S Prashanth, Chartered Accountant has filed a letter stating that the assessee has opted to settle the dispute in its appeal under Direct Taxes Vivad Se Vishwas Act, 2020.

The Ld D.R, however, submitted that the Bangalore bench of Tribunal is dismissing the appeal in such kind of cases giving liberty to the assessee to seek recall, if something goes wrong with the application filed by the assessee.

We heard Ld D.R and perused the record. Since the assessee has opted to settle the issues contested in the appeal 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 Accordingly, we dismiss the appeal of the assessee as withdrawn.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.

In the result appeal the assessee is dismissed. Order pronounced in the open court on 31st Dec, 2020