What did the Tribunal hold?

The Tribunal accepted the submissions of the assessees' representative. The appeals were consequently treated as withdrawn by the Tribunal.

The appeals were filed by different assessees for the assessment year 2015-16. The assessees had applied under the Direct Tax Vivad Se Vishwas Act, 2020, and received certificates in Form No. 3.

What were the issues?

The primary issue was the withdrawal of appeals due to the assessees opting for the Direct Tax Vivad Se Vishwas Act, 2020.

Manchanoor Konda Geetha :Laxmi… vs ITO | ITAT Bangalore 2020

Income Tax Appellate Tribunal, “C’’ BENCH: BANGALORE

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

For Appellant: Smt. Suman Lunkar, A.R

For Respondent: Shri Pradeep Kumar, D.R

Hearing: 26.08.2020Pronounced: 26.08.2020

PER N.V. VASUDEVAN, VICE PRESIDENT:

These appeals filed by different assessees are directed against the order of CIT(A), Gulbarga dated 20.03.2018 for the assessment year 2015-16. Since, the facts are identical and issues are common, for the sake of convenience these appeals filed by different assessees are being disposed of by this consolidated order.

At the time of hearing, the Ld A.R submitted that the assessees have filed applications under the Direct Tax Vivad Se Vishwas Act, 2020 and certificates in Form No.3 has also been received by the assessees. to 1730/Bang/2018 M/s. Machanoor Konda Harish & Others, Raichur Page 3 of 3 Accordingly, the Ld A.R submitted that the appeals may be treated as withdrawn. The submissions of the Ld. A.R. are accepted. 3. Accordingly, the appeals are dismissed as withdrawn. Order pronounced in the open court on 26th Aug’20

MANCHANOOR KONDA GEETHA :LAXMI,RAICHUR vs. THE INCOME TAX OFFICER WARD-2, RAICHUR

What did the Tribunal hold?

What were the facts?

What were the issues?

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