SRI ARAVIND CHHADVA,BANGALORE vs. INCOME TAX OFFICER WARD-5(2)(1), BANGALORE

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ITA 1393/BANG/2018Status: DisposedITAT Bangalore31 December 2020AY 2014-152 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the issues in the appeal were settled under the Vivad Se Vishwas Act. Consequently, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order. The assessee did not appear for the hearing but submitted a letter stating they 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The primary issue was whether the appeal should be dismissed as withdrawn due to the assessee opting for settlement under the Vivad Se Vishwas Act.

AI-generated summary — verify with the full judgment below

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

Before: SHRI GEORGE GEORGE K. & SHRI B.R. BASKARAN

For Respondent: Shri Priyadarshi Mishra, D.R
Hearing: 31.12.2020Pronounced: 31.12.2020

PER B.R. BASKARAN, ACCOUNTANT MEMBER:

1.

The assessee has filed this appeal challenging the order dated 28.02.2018 passed by Ld CIT(A)-5, Bengaluru and it relates to the assessment year 2014-15.

2.

None appeared on behalf of the assessee. However, the has filed a letter stating that he has opted to settle the dispute in his appeal 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 Accordingly it is submitted that appeal of the assessee may be dismissed as withdrawn.

Shri Aravind Chhadva, Bengaluru

Page 2 of 2 3. We heard Ld D.R, who did not object to the prayer of the assessee. Since the issues contested in the appeal of the assessee have been settled under the Direct Taxes Vivad Se Vishwas Act, 2010, we dismiss the appeal of the assessee as withdrawn.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 31st Dec, 2020

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