SRI. VINOD KUMAR RAI,JOHANNESBURG vs. INCOME TAX OFFICER, WARD- 5(3)(5), BANGALORE

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ITA 1691/BANG/2019Status: DisposedITAT Bangalore08 December 2020AY 2014-153 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 noted that the assessee had opted for the VSVS scheme and received Form 3. Consequently, the assessee withdrew their appeals.

What were the facts?

The assessee filed appeals against the CIT(A) order for assessment years 2014-15 and 2015-16. The assessee decided to opt for the Vivad se Vishwas Scheme (VSVS) 2020 and received Form 3 from the revenue.

What were the issues?

The primary issue was the assessee's withdrawal of appeals due to opting for the Vivad se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘A’ BENCH : BANGALORE

Before: SHRI CHANDRA POOJARI & SMT. BEENA PILLAI

For Appellant: Shri Pranav Krishna, Advocate
For Respondent: Shri Kannan Narayan, JCIT (DR)

Date of Hearing : 07-12-2020 Date of Pronouncement : 08-12-2020 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeals have been filed by assessee against order dated 28/05/2019 passed by Ld.CIT(A)-5, Bangalore, for assessment year 2014-15.

2.

At the outset, Ld.AR vide letter dated 30/11/2020 submitted that assessee has decided to go in for VSVS 2020. It is also been submitted that assessee has received From 3 in respect of this appeal.

3.

We have perused submissions advances by both sides in light of records placed before us.

Page 2 of 3 & 1692/Bang/2019

4.

Assessee has sought for VSVS- scheme 2020, and Form 3 has been issued by revenue. In light of the above, appeals have been withdrawn by assessee. Accordingly, assessee’s appeals for year under consideration are allowed to be withdrawn. In the result, assessee’s appeal are dismissed as withdrawn. Order pronounced in the open court on 8th Dec, 2020 Sd/- Sd/- (CHANDRA POOJARI) (BEENA PILLAI) Accountant Member Judicial Member Bangalore, Dated, the 8th Dec, 2020. /Vms/ Copy to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR, ITAT, Bangalore 6. Guard file By order

Assistant Registrar, ITAT, Bangalore

Page 3 of 3 & 1692/Bang/2019 Date Initial 1. Draft dictated on On Sr.PS Dragon 2. Draft placed before author -12-2020 Sr.PS 3. Draft proposed & placed -12-2020 JM/AM before the second member 4. -12-2020 JM/AM Draft discussed/approved by Second Member.

5.

Approved Draft comes to the -12-2020 Sr.PS/PS Sr.PS/PS 6. Kept for pronouncement on -12-2020 Sr.PS 7. Signed Order comes back to -12-2020 Sr.PS Sr.PS/PS 8. Date of uploading the order -12-2020 Sr.PS on Website 9. -- Sr.PS If not uploaded, furnish the reason 10. File sent to the Bench Clerk -12-2020 Sr.PS 11. Date on which file goes to the AR 12. Date on which file goes to the Head Clerk.

13.

Date of dispatch of Order.

14.

Draft dictation sheets are No Sr.PS attached

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