SMT. PADMA,BENGALURU vs. THE INCOME TAX OFFICER, WARD- 2(2)(5), BENGALURU

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ITA 2253/BANG/2019Status: DisposedITAT Bangalore26 November 2020AY 2015-162 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 appeals. This was because both assessees had opted for the Vivad Se Vishwas Scheme, 2020, and had filed the necessary forms.

What were the facts?

The appeals were filed by two different assessees against orders of the CIT(Appeals). During the hearing, the assessees sought to withdraw their appeals.

What were the issues?

The primary issue was whether the appeals could be withdrawn due to the assessees opting for the Vivad Se Vishwas Scheme.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, “A” BENCH : BANGALORE

Before: SHRI N.V. VASUDEVAN & SHRI CHANDRA POOJARI

For Respondent: Shri Kannan Narayanan, Jt.CIT(DR)(ITAT), Bengaluru
Hearing: 26.11.2020Pronounced: 26.11.2020

Per N.V. Vasudevan, Vice President These appeals by two different assessees are directed against the separate orders dated 17.07.2019 of the CIT(Appeals)-2, Bengaluru relating to assessment year 2015-16. They were heard together and disposed of by this common order for the sake of convenience.

2.

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 Accordingly, the appeals are dismissed as withdrawn.

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

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