DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-2(3)(1), BANGALORE vs. M/S VIKRAM HOSPITAL (BANGALORE) PVT LTD, BANGALORE

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ITA 2935/BANG/2018Status: DisposedITAT Bangalore03 December 2020AY 2013-143 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The tribunal noted that both appeals were settled under the Direct Taxes Vivad Se Vishwas Act, 2020. Consequently, both appeals were dismissed as withdrawn.

What were the facts?

The assessee and the revenue filed cross-appeals before the ITAT for assessment year 2011-12. The assessee informed the tribunal that it had opted to settle the dispute under the Direct Taxes Vivad Se Vishwas Act, 2020.

What were the issues?

The primary issue was the settlement of disputes under the Vivad Se Vishwas Act, leading to the withdrawal of appeals.

Which sections of the Income-tax Act were involved?

Direct Taxes Vivad Se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C’’ BENCH: BANGALORE

Before: SHRI N.V. VASUDEVAN & SHRI B.R. BASKARAN

For Appellant: Smt. R. Premi, D.R
Hearing: 03.12.2020Pronounced: 03.12.2020

PER B.R. BASKARAN, ACCOUNTANT MEMBER:

1.

These cross appeals are directed against the order dated 23.07.2018 passed by Ld CIT(A)-7, Bengaluru and they relate to the assessment year 2011-12.

&2935/Bang/2018 Vikram Hospital (Bangalore) Pvt. Ltd., Bangalore

Page 2 of 3 2. We notice that the revenue has wrongly mentioned the assessment year as AY 2013-14 in Form No.36, even though it pertained to AY 2011-12 only, which fact has been correctly stated in the Grounds of appeal.

3.

The assessee has sent a mail to the Registry stating that the assessee has opted to settle the dispute in its appeal as well as in the appeal filed by the revenue under Direct Taxes Vivad Se Vishwas Act, 2020. It is further stated that the assessee has filed Form No.1 & 2 for the appeals filed by the assessee as well as by the revenue and it has also received Form No.3. Accordingly it is submitted both the appeals, i.e., appeal of the assessee as well as the appeal of the revenue may be dismissed as withdrawn.

4.

We notice from Form No.3 issued by the designated authority, the appeal of the assessee in and the appeal of the revenue in has been mentioned. Since both the appeals have been settled under the Direct Taxes Vivad Se Vishwas Act, 2010, we dismiss both the appeals as withdrawn. However, we give liberty to both the parties to seek recall of this order in respect of any of or both the appeals in accordance with law, if the circumstances so warrant.

5.

In the result appeals of both the parties are dismissed. Order pronounced in the open court on 3rd Dec, 2020.

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