MANCHANOOR KONDA HANUMESH (HUF),RAICHUR vs. THE INCOME TAX OFFICER WARD-3, RAICHUR
In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.
What did the Tribunal hold?
The Tribunal accepted the submissions of the assessees' representative. The appeals were consequently treated as withdrawn by the Tribunal.
What were the facts?
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.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “C’’ BENCH: BANGALORE
Before: SHRI N.V. VASUDEVAN & SHRI A.K. GARODIA
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Konda Harish & Others, Raichur Page 3 of 3 Accordingly, the Ld A.R submitted that the appeals may be treated as withdrawn.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 Accordingly, the appeals are dismissed as withdrawn.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
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