What did the Tribunal hold?

The Tribunal noted that the assessee sought withdrawal of the appeal due to opting for the Vivad se Vishwas Scheme. No purpose would be served in keeping the appeal pending.

The assessee filed an appeal before the ITAT. Subsequently, the assessee opted for the Vivad se Vishwas Scheme, 2020 and sought withdrawal of the appeal.

What were the issues?

The primary issue was whether the appeal should be withdrawn as per the assessee's request under the Vivad se Vishwas Scheme.

Smt. Lakshmamma vs ITO | ITAT Bangalore 2020

Income Tax Appellate Tribunal, ‘B’ BENCH : BANGALORE

Before: SHRI. A.K. GARODIA & SMT. BEENA PILLAI

For Appellant: Smt. Suman Lunkar, C.A

For Respondent: Shri Priyadarshi Mishra, JCIT (DR)

ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal has been filed by assessee against order dated 21/03/2019 passed by Ld.CIT(A)-9, Bangaluru for assessment year 2009-10. 2. A letter dated 26/09/2020 has been filed by Ld.AR stating that assessee has opted for Vivad se Vishwas Scheme, 2020. It has been submitted that assessee seeks withdrawal of the appeal.

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

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. We note that assessee has yet not received Form 3 from the department. Considering the situation, we dismiss the present appeal as withdrawn.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. In the result, with above liberty, we dismiss present appeal as withdrawn. Order pronounced in the open court on 5th Oct, 2020

SMT. LAKSHMAMMA,BANGALORE vs. THE INCOME TAX OFFICER, WARD - 4(3)(4), BANGALORE

What did the Tribunal hold?

What were the facts?

What were the issues?

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