SMT. BHARATI DHARAMSI R PATEL,BENGALURU vs. INCOME TAX OFFICER, WARD- 4(3)(4), BENGALURU

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ITA 2140/BANG/2019Status: DisposedITAT Bangalore18 December 2020AY 2014-152 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The Tribunal dismissed the appeal as withdrawn based on the assessee's intention to opt for the Vivad Se Vishwas scheme. The assessee was granted liberty to seek recall of the order if necessary.

What were the facts?

The assessee wished to settle the dispute by filing an application under the Direct Tax Vivad Se Vishwas Act. Due to technical issues, the application was not yet filed. The assessee requested the appeal be treated as withdrawn with liberty to apply for recall.

What were the issues?

Whether the appeal should be dismissed as withdrawn when the assessee intends to utilize the Vivad Se Vishwas scheme for dispute resolution.

Which sections of the Income-tax Act were involved?

Direct Tax Vivad Se Vishwas Act

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, BANGALORE BENCHES “SMC-C”, BANGALORE

Before: Shri George George K

Hearing: 18.12.2020

O R D E R This appeal at the instance of the assessee is directed against CIT(A)’s order dated 08.08.2019. The relevant assessment year is 2014-2015.

2.

At the time of hearing before me the learned Counsel for the assessee has furnished a letter dated 17th December, 2020, wherein it is stated that the assessee is opting to file application under Direct Tax Vivad Se Vishwas Act for settlement of the dispute. However, due to some technical glitches, the application under VSVS is yet to be filed. The learned AR, Sri.Shreehari Kutsa, orally submitted that the appeal may be treated as withdrawn with the liberty to apply for recall.

3.

The learned Departmental Representative was duly heard.

4.

I have heard the rival submissions and perused the material on record. Since the assessee is opting to file VSVS, I dismissed the appeal as withdrawn. The assessee is given

1.

Smt.Bharati Dharamsi R Patel. liberty to move appropriate application for recalling the present order in accordance with law, if the assessees intend to do so.

5.

In the result, the appeal filed by the assessee is dismissed, as withdrawn.

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