M/S. CHANNAGIRI ARECANUT GROWERS AND MARKETING SOUHARDA CO-OPERATIVE ASSOCIATION,CHANNAGIRI vs. INCOME TAX OFFICER, WARD - 2(1), DAVANAGERE

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ITA 996/BANG/2019Status: DisposedITAT Bangalore27 October 2020AY 2012-133 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 would be withdrawing the appeals in due course after filing under the Vivad Se Vishwas Act. Therefore, keeping the appeals pending would serve no purpose.

What were the facts?

The assessee filed appeals against CIT(A) orders for assessment years 2012-13 to 2014-15. The assessee sought adjournment as they opted to settle the dispute under the Direct Tax Vivad Se Vishwas Act.

What were the issues?

Whether the appeals should be dismissed as withdrawn given the assessee's intention to settle under the Vivad Se Vishwas Act.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 B.R BASKARAN & SMT. BEENA PILLAI

For Appellant: Shri Pranav Krishna, Advocate
For Respondent: Shri Sunil Kumar Agarwal, Addl. CIT (DR)
Hearing: 27.10.2020Pronounced: 27.10.2020

Per Bench :

The assessee has filed these three appeals challenging the orders passed by Ld CIT(A), Davangere for assessment years 2012- 13 to 2014-15.

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