M/S. ZAFFAR'S STERLING ESTATES PRIVATE LIMITED,BENGALURU vs. INCOME TAX OFFICER, WARD - 7(1)(4), BENGALURU

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ITA 1352/BANG/2019Status: DisposedITAT Bangalore19 November 2020AY 2015-163 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 noted that the assessee had opted for the Vivad Se Vishwas Scheme and would withdraw the appeal. Since the application was already filed, the Tribunal found no purpose in keeping the appeal pending.

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 was filed and they were awaiting a certificate.

What were the issues?

The primary issue was how to proceed with the appeal given the assessee's participation in the Vivad Se Vishwas scheme.

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, “B’’ BENCH: BANGALORE

Before: SHRI CHANDRA POOJARI & SMT. BEENA PILLAI

For Respondent: Shri Priyadarshi Mishra, D.R
Hearing: 19.11.2020Pronounced: 19.11.2020

PER CHANDRA POOJARI, ACCOUNTANT MEMBER:

1.

This appeal filed by the assessee is directed against the order of CIT(A)-7, Bengaluru dated 22.3.2019 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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