SRI. JAGADEESH S,RAMANAGARA vs. INCOME TAX OFFICER, WARD- 1, RAMANAGAR
What did the Tribunal hold?
The Tribunal noted that the assessee had opted for settlement under the Vivad Se Vishwas Act and had received the necessary form. Consequently, the appeal was dismissed as withdrawn.
What were the facts?
The assessee filed an appeal before the ITAT challenging an order from the CIT(A). The assessee did not appear for the hearing but had opted to settle the dispute under the Direct Tax Vivad Se Vishwas Act.
What were the issues?
The primary issue was the assessee's intention to settle the dispute under the Vivad Se Vishwas Act, leading to the withdrawal of the appeal.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “A’’ BENCH: BANGALORE
Before: SHRI GEORGE GEORGE K. & SHRI B.R. BASKARAN
PER B.R. BASKARAN, ACCOUNTANT MEMBER:
The assessee has filed this appeal challenging the order dated 22-11-2019 passed by Ld CIT(A)-3, Bengaluru and it relates to the assessment year 2014-15.
None appeared on behalf of the assessee. However, the assessee has moved an application stating therein that he has opted to settle the dispute under Direct Tax Vivad Se Vishwas Act for settlement of the dispute. He has also stated that he has received Form No.3 from the designated authority. Accordingly he has prayed that the Tribunal may pass the consequential order.
Sri Jagadeesh S., Ramanagara Dist. Page 2 of 2 3. We heard Ld D.R. Since the assessee has opted to settle the dispute under Direct Tax Vivad Se Vishwas Act, 2020 and he has also received Form No.3 from the designated authority, we dismiss the appeal of the assessee as withdrawn. However, the assessee is given liberty to move appropriate application for recall of the present order in accordance with the law, if the assessee intends to do so.
In the result, the appeal of the assessee is dismissed as withdrawn. Order pronounced in the open court on 16th Dec, 2020
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