M/S. YARAHALLI CHIKKABYREGOWDA ROOPA,BENGALURU vs. INCOME TAX OFFICER, WARD-3(2)(4), BENGALURU

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ITA 2343/BANG/2019Status: DisposedITAT Bangalore05 October 2020AY 2016-173 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee opted for the Vivad se Vishwas Scheme and no purpose would be served in keeping the appeal pending. The appeal was dismissed as withdrawn with liberty to move for recall if Form 1 filed by the assessee is not accepted by the revenue.

What were the facts?

The assessee filed an appeal against an order of the CIT(A). 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 the withdrawal of the appeal due to the assessee opting for the Vivad se Vishwas 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 Appellant: Shri Sudheendra B.R, C.A
For Respondent: Shri S Sundar Rajan, Addl. CIT

ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal has been filed by assessee against order dated 25/09/2019 passed by Ld.CIT(A)-3, Bangaluru for assessment year 2016-17. 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.

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. 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 Considering the situation, we dismiss the present appeal as withdrawn.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 In the result, with above liberty, we dismiss present appeal as withdrawn.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

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