SRI DAMODAR SALIAN,BANTWAL vs. ASST. COMMISSIONER OF INCOME-TAX, CIRCLE - 2(1), MANGALORE

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ITA 1364/BANG/2019Status: DisposedITAT Bangalore23 November 2020AY 2014-152 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The assessee had opted for the Vivad Se Vishwas Scheme, and the designated authority had accepted the same. Therefore, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal before the ITAT. During the hearing, the assessee's counsel sought withdrawal of 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Whether an appeal can be withdrawn if the assessee opts for the Vivad Se Vishwas Scheme.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: Shri V. Srinivasan, Advocate
For Respondent: Smt. R. Premi, Addl. CIT(DR)(ITAT), Bengaluru
Hearing: 23.11.2020Pronounced: 23.11.2020

Per N.V. Vasudevan, Vice President

1.

This appeal by the assessee is against the order dated 27.03.2019 of the CIT(Appeals)-10, Bengaluru, for the assessment year 2014-15.

2.

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 Accordingly, the appeal is dismissed as withdrawn.

Pronounced in the open court on this 23rd day of November, 2020.

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