SRI PRAMOD VIG,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX,CIRCLE- 3(2)(1), BANGALORE

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ITA 115/BANG/2020Status: DisposedITAT Bangalore04 September 2020AY 2011-123 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 sought withdrawal of the appeal due to opting for the Vivad se Vishwas Scheme. No purpose would be served in keeping the appeal pending.

What were the facts?

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The primary issue was whether the appeal should be dismissed as withdrawn due to the assessee's participation in the Vivad se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘A’ BENCH : BANGALORE

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

For Respondent: Shri S Sundar Rajan, Addl. CIT (DR)

Date of Hearing : 02-09-2020 Date of Pronouncement : 04-09-2020 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal has been filed by assessee against the order dated 02/12/2019 passed by Ld.CIT(A)-3, Bangalore, for assessment years 2011-12. 2. A letter dated 31.08.2020, 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 did 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 also 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 Considering the situation, we dismiss the present appeal as withdrawn.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 In the result, with above liberty, we dismiss present appeal as withdrawn.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 4th Sept, 2020. Sd/- Sd/- (A.K GARODIA) (BEENA PILLAI) Accountant Member Judicial Member Bangalore, Dated, the 4th Sept, 2020. /Vms/ Copy to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR, ITAT, Bangalore 6. Guard file By order Assistant Registrar, Income-Tax Appellate Tribunal. Bangalore.

Date Initial 1. Draft dictated on On Sr.PS Dragon 2. Draft placed before author -09-2020 Sr.PS 3. Draft proposed & placed -09-2020 JM/AM before the second member 4. Draft discussed/approved by -09-2020 JM/AM Second Member.

5. Approved Draft comes to the -09-2020 Sr.PS/PS Sr.PS/PS 6. Kept for pronouncement on -09-2020 Sr.PS 7. Date of uploading the order -09-2020 Sr.PS on Website 8. If not uploaded, furnish the -09-2020 Sr.PS reason 9. File sent to the Bench Clerk -09-2020 Sr.PS 10. Date on which file goes to the AR 11. Date on which file goes to the Head Clerk.

12.

Date of dispatch of Order.

13.

Draft dictation sheets are No Sr.PS attached

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