ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(2), BANGALORE vs. M/S DHRUVATHI HOTELS & DEVELOPMENT PVT LTD, BANGALORE

ITA 1450/BANG/2018Status: DisposedITAT Bangalore08 December 2020AY 2010-112 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that no purpose would be served in keeping the appeals pending as the dispute was settled under the Vivad Se Vishwas Act. Consequently, the appeals were dismissed.

What were the facts?

The Revenue filed appeals against the orders of the CIT(A) for assessment years 2009-2010 and 2010-2011. The assessee opted to settle the dispute under the Direct Taxes Vivad Se Vishwas Act, 2020.

What were the issues?

The primary issue was whether the appeals should be continued when the assessee had opted for settlement under the Vivad Se Vishwas Act.

AI-generated summary — verify with the full judgment below

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

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

Hearing: 08.12.2020

Heard together (2 matters)

ITA No.1449/Bang/2018

ITA No.1450/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 Revenue are directed against the common order of the CIT(A), dated 29.04.2015. The relevant assessment years are 2009-2010 and 2010-2011.

The assessee has filed a letter stating that he is opting to settle the issue under Direct Taxes Vivad Se Vishwas Act, 2020. Accordingly, we are of the view that no purpose would be served in keeping the appeals pending, since the present appeals has to be withdrawn by the Revenue, once the dispute is settled under the above said Act.

Accordingly, we dismiss the appeals of the Revenue. However, liberty is given to the Revenue to seek recall of this order, if it warrants so.

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