SHRI. CHETAN PRAKASH,BENGALURU vs. THE INCOME TAX OFFICER, WARD- 2(2)(5), BENGALURU

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ITA 1887/BANG/2019Status: DisposedITAT Bangalore26 November 2020AY 2008-092 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 allowed the withdrawal of the appeal. This was based on the assessee opting for the Vivad Se Vishwas Scheme, 2020, and submitting the necessary forms.

What were the facts?

The assessee filed an appeal before the ITAT for the assessment year 2008-09. During the hearing, the assessee's counsel requested to withdraw the appeal.

What were the issues?

Whether an appeal can be withdrawn if the assessee opts for the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Vivad Se Vishwas Scheme 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. Suman Lunkar, CA
For Respondent: Smt. R. Premi, Jt.CIT(DR)(ITAT), Bengaluru
Hearing: 26.11.2020Pronounced: 26.11.2020

Per N.V. Vasudevan, Vice President

1.

This appeal by the assessee is directed against the order of the CIT(Appeals)-2, Bengaluru for the assessment year 2008-09.

2.

During the course of hearing of the appeal, the ld. counsel for the assessee sought withdrawal of the appeal since assessee has opted for Vivad Se Vishwas Scheme Act, 2020 [VSVS] by filing Form 1 & 2, and Form 3 is issued by the designated authority (copy filed). Accordingly, the appeal is dismissed as withdrawn.

3.

In the result, the appeal is dismissed as withdrawn.

Pronounced in the open court on this 26th day of November, 2020.

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