M/S. NAM ESTATES PRIVATE LIMITED,BANGALORE vs. THE INCOME TAX OFFICER, WARD- 12(1), BENGALURU

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ITA 2517/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 proceeded to dispose of the appeal based on a letter filed by the assessee seeking withdrawal. The assessee had opted for the Vivad Se Vishwas Scheme.

What were the facts?

The assessee filed an appeal against the CIT(Appeals) order for AY 2008-09. No one appeared for the assessee during the hearing.

What were the issues?

The primary issue was the withdrawal of the appeal by the assessee due to 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, “C” BENCH : BANGALORE

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

For Respondent: Smt. R. Premi, Jt.CIT(DR)(ITAT), Bengaluru
Hearing: 26.11.2020

Per N.V. Vasudevan, Vice President

1.

This appeal by the assessee is against the order dated 21.10.2019 of the CIT(Appeals), Bangalore-12, Bangalore relating to assessment year 2008-09.

2.

None appeared on behalf of the assessee at the time of hearing of the appeal. The ld. DR for the revenue appeared. We, however, proceed to dispose of the appeal on the basis of letter dated 17.11.2020 filed by the assessee seeking to withdraw the appeal on the ground that 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 Accordingly, the appeal is dismissed as withdrawn.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In the result, the appeal is dismissed as withdrawn.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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