SRI. VELLIANGIRI SHANMUGAM,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- 5(3)(1), BANGALORE

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ITA 1771/BANG/2019Status: DisposedITAT Bangalore20 October 2020AY 2015-162 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 allowed the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn, with liberty to seek recall if necessary under the Vivad se Vishwas Scheme.

What were the facts?

The assessee filed an appeal against an order of the CIT(Appeals) for the assessment year 2015-16. The assessee subsequently sought to withdraw the appeal.

What were the issues?

The primary issue was whether the assessee's appeal should be withdrawn due to opting for the Vivad se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “ C” BENCH : BANGALORE

Before: SHRI N.V. VASUDEVAN & SHRI A K GARODIA

For Appellant: Smt. Geetha Rani, Advocate
For Respondent: Smt. R. Premi, JCIT, Sr.DR (ITAT), Bengaluru
Hearing: 20.10.2020Pronounced: 20.10.2020

Per N.V. Vasudevan, Vice President

1.

This appeal is filed by the assessee against the order of CIT(Appeals)-5, Bengaluru, relating to assessment year 2015-16.

2.

The assessee has filed a Memo dated 16.10.2020 seeking to withdraw this appeal on the ground that the assessee has opted for Vivad Se Vishwas Scheme (VSVS), 2020 by filing the necessary Form No.1 on 20.5.2020 and Form 3 is awaited under the Scheme. Accordingly, the appeal is dismissed as withdrawn. However, the assessee is at liberty to seek recall of this order in the event of Form No.3 not being issued by the department, or for any such reason under the VSVS.

3.

In the result, the appeal is dismissed.

Pronounced in the open court on this 20th day of October, 2020.

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