M/S. TELSIMA COMMUNICATIONS PRIVATE LIMITED,DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- 12(4), BANGALORE

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ITA 2241/BANG/2019Status: DisposedITAT Bangalore28 August 2020AY 2007-082 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 assessee requested to withdraw the appeal as they had opted for the Vivad Se Vishwas scheme. The Revenue had no objection to the withdrawal.

What were the facts?

The assessee filed an appeal before the ITAT for AY 2007-08. During the pendency of the appeal, the assessee opted to file an application under the Vivad Se Vishwas Act, 2020.

What were the issues?

Whether the assessee can withdraw their appeal before the ITAT after 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 N. V. VASUDEVAN & SHRI A. K. GARODIA

For Appellant: Smt. G. Vaidehi, CA
For Respondent: Shri. S. Sundar Rajan, Addl. CIT, CIT (DR)(ITAT), Bengaluru
Hearing: 26.08.2020Pronounced: 28.08.2020

O R D E R

Per A. K. Garodia, Accountant Member:

1.

This appeal is filed by the assessee and the same is directed against the order of learned CIT(A)-7, Bengaluru, dated 08.08.2019, for Assessment Year 2007-08.

2.

In this appeal, the assessee has raised various grounds but in the course of hearing, it is seen that on 14.08.2020, the assessee has filed a letter in which it is stated that the assessee has opted to file an application under Vivad Se Vishwas Act, 2020 and the assessee has filed Form 1 of the said Act and also filed a letter before the Tribunal on 14.08.2020 in which it is stated by the assessee that the assessee intends to withdraw the appeal filed by the assessee.

IT(TP)A No. 2241/Bang/2019

Page 2 of 2 It is stated by the assessee in the present application that the present appeal may be dismissed as withdrawn. Learned DR of the Revenue had no objection for withdrawal of the appeal.

3.

The assessee is permitted to withdraw the appeal and the same is dismissed as withdrawn.

4.

In the result, assessee’s appeal is dismissed as withdrawn.

Pronounced in the open court on the date mentioned on the caption page.

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