MR. VEERASWAMYREDDY NARAYANA,BANGALORE vs. INCOME TAX OFFICER, WARD - 6(3)(3), BANGALORE

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ITA 1456/BANG/2019Status: DisposedITAT Bangalore23 November 2020AY 2015-163 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee had opted for the Vivad Se Vishwas Scheme and would withdraw the appeal in due course. Since no purpose would be served by keeping the appeal pending, it was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal before the ITAT. During the hearing, the assessee's representative stated that an application under the Direct Tax Vivad Se Vishwas Act, 2020, had been filed and the assessee was awaiting a certificate.

What were the issues?

Whether the appeal should be kept pending or dismissed as withdrawn, given the assessee's participation in the Vivad Se Vishwas scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A’’ BENCH: BANGALORE

Before: SHRI CHANDRA POOJARI & SHRI PAVAN KUMAR GADALE

For Appellant: Shri Amarnath Narayan, A.R
For Respondent: Shri Kannan N.J., D.R
Hearing: 23.11.2020Pronounced: 23.11.2020

PER CHANDRA POOJARI, ACCOUNTANT MEMBER:

1.

This appeal filed by the assessee is directed against the order of CIT(A)-6, Bengaluru dated 26.2.2019 for the assessment year 2015-16.

2.

At the time of hearing, the Ld A.R submitted that the assessee has filed application under the Direct Tax Vivad Se Vishwas Act, 2020 and is waiting for the certificate in Form No.3 from the Pr. CIT. Accordingly the Ld A.R submitted that the matter may be kept pending.

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