SMT.SANGEETHA AGARWAL,BANGALORE vs. INCOME TAX OFFICER WARD-5(2)(1), BANGALORE, BANGALORE

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ITA 334/BANG/2018Status: DisposedITAT Bangalore31 December 2020AY 2013-142 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Tribunal noted the assessee's submission regarding the Vivad Se Vishwas Act and accordingly dismissed the appeals as withdrawn. Liberty was granted to the assessee to seek recall if the settlement forms are not accepted.

What were the facts?

The assessee filed appeals before the ITAT for assessment years 2013-2014 and 2014-2015. The assessee subsequently opted to settle the dispute under the Direct Tax Vivad Se Vishwas Act.

What were the issues?

The primary issue was the disposition of the appeals given the assessee's decision to opt for settlement under the Vivad Se Vishwas Act.

AI-generated summary — verify with the full judgment below

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

Before: Shri George George K, JM & Shri B.R.Baskaran, AM

Hearing: 31.12.2020

Heard together (2 matters)

ITA No.334/Bang/2018
ITA No.335/Bang/2018

Read from the judgment's own cause title. This page is filed under one of them.

O R D E R Per George George K, JM These appeals at the instance of the assessee are directed against orders of CIT(A), both dated 22.11.2017. The relevant assessment years are 2013-2014 and 2014-2015.

2.

At the time of hearing before us, the learned Counsel for the assessee has furnished a letter dated 14th 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Tax Vivad Se Vishwas Act, for settlement of the dispute, and accordingly, prayed that the appeals may be treated as withdrawn, with liberty to apply for a recall, if Form 1 & 2 filed by the assessee are not accepted by the Department for any reason.

1.

2 Smt.Sangeetha Agarwal. 4. We have heard the rival submissions and perused the material on record. In view of the submission of the learned Counsel for the assessee in his letter dated 14th December, 2020, we dismissed the appeals as withdrawn.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.

5.

In the result, the appeals filed by the assessee are dismissed, as withdrawn.

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