SHRI. BHAVANLAL R PATEL HUF,BENGALURU vs. INCOME TAX OFFICER, WARD- 4(3)(4), BENGALURU

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ITA 2141/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The Tribunal dismissed the appeal as withdrawn, granting the assessee liberty to apply for recall of the order if they intended to do so.

What were the facts?

The assessee wished to settle the dispute under the Direct Tax Vivad Se Vishwas Act but had not yet filed the application due to technical issues. The assessee requested the appeal be treated as withdrawn with liberty to apply for recall.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Whether the appeal should be dismissed as withdrawn due to the assessee's intention to settle under the Vivad Se Vishwas Act.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 09.08.2019. 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 The learned AR, Sri.Shreehari Kutsa, orally submitted that the appeal may be treated as withdrawn with the liberty to apply for recall.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 Since the assessee is opting to file VSVS, I dismissed the appeal as withdrawn.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.

Sri.Bhavanlal R.Patel HUF. 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In the result, the appeal filed by the assessee is dismissed, as withdrawn.

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