M/S. STOVE KRAFT LIMITED,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, TDS CIRCLE- 3(1), BANGALORE
In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.
What did the Tribunal hold?
The Tribunal dismissed the appeals as withdrawn based on the assessee's submission that they have opted for the Vivad Se Vishwas scheme. Liberty was granted to the assessee to seek recall of the order if their application under the scheme is not accepted.
What were the facts?
The assessee, M/s. Stove Kraft Limited, filed appeals before the ITAT for assessment years 2011-2012 to 2013-2014. The assessee subsequently opted for settlement under the Direct Tax Vivad Se Vishwas Act.
What were the issues?
The primary issue was the assessee's request to withdraw the appeals due to opting for the Vivad Se Vishwas settlement scheme.
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
Heard together (6 matters)
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 various orders of CIT(A), all dated 13.12.2019. The relevant assessment years are 2011-2012 to 2013-2014.
At the time of hearing before us, the learned Counsel for the assessee has furnished a letter dated 22nd 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Tax Vivad Se Vishwas Act, for settlement of the dispute, and accordingly, prayed that the appeals may be treated as withdrawn, with liberty to apply for
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submission of the learned Counsel for the assessee in his letter dated 22nd December, 2020, we dismissed the appeals as withdrawn.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.
In the result, the appeals filed by the assessee are dismissed, as withdrawn.
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