SRI. RANJANBALA,HOSAPETE vs. THE INCOME TAX OFFICER, WARD- 1, HOSAPETE

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ITA 2410/BANG/2019Status: DisposedITAT Bangalore12 October 2020AY 2013-142 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 to withdraw the appeal as per the VSVS 2020 scheme. Liberty was granted to move for recall of the order if the scheme filing was not accepted or if the assessee opted out.

What were the facts?

The assessee filed an appeal against an order of the CIT(A). The assessee subsequently decided to opt for the VSVS 2020 scheme and requested to withdraw the appeal. The Revenue did not object to this request.

What were the issues?

The primary issue was whether the assessee's appeal could be withdrawn due to opting for a settlement scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘A’ BENCH : BANGALORE

Before: SHRI. B.R. BASKARAN & SMT. BEENA PILLAI

For Respondent: Shri Ganesh R Ghale, Standing

Date of Hearing : 01-10-2020 Date of Pronouncement : 12-10-2020 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal has been filed by assessee against order dated 17/09/2019 passed by Ld. CIT (A),Kalaburgi, for assessment year 2013-14.

2.

At the outset, Ld.AR vide letter dated 10/09/2020 submitted that assessee has decided to go in for VSVS 2020. It is also submitted that, appeals filed by assesse for assessment year under consideration, may be allowed to be withdrawn with liberty. Assessee once again reiterated her submission which is sent via email dated 03/10/2020, placed on file post hearing was concluded.

3.

Ld.Sr.DR do not object to the same.

4.

We have perused submissions advances by both sides in light of records placed before us.

5.

As assessee has sought for VSVS- scheme 2020, no purpose will be served in keeping the present appeal pending. Considering the situation, we dismiss the present appeal as withdrawn. However, liberty is granted to move appropriate application for recall of this order, in the event, Form 1 filed by assessee is not accepted by revenue or if the assessee opts out of the scheme. Accordingly, assessee’s appeals for year under consideration is allowed to be withdrawn with liberty. In the result, assessee’s appeals are dismissed as withdrawn. Order pronounced in the open court on 12th Oct, 2020

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