M/S ENVIROCONSTRUCTION COMPANY,BANGALORE vs. THE INCOME TAX OFFICER WARD-4(4), BANGALORE

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ITA 1924/BANG/2017Status: DisposedITAT Bangalore24 November 2020AY 2008-093 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The Tribunal dismissed the appeal as withdrawn, noting that no purpose would be served in keeping it pending. The assessee was granted liberty to seek recall of the order if necessary.

What were the facts?

The assessee opted to settle the dispute under the Direct Tax Vivad Se Vishwas Act, 2020. The assessee sought an adjournment to file the relevant forms before the designated authority.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for settlement under the Vivad Se Vishwas Act.

Which sections of the Income-tax Act were involved?

Direct Tax 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. Soumya, A.R
For Respondent: Smt. R. Premi, D.R
Hearing: 24.11.2020Pronounced: 24.11.2020

PER B.R. BASKARAN, ACCOUNTANT MEMBER:

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