MR.VIKASH KEJRIWAL,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-7(1)(1), BANGALORE

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ITA 2414/BANG/2018Status: DisposedITAT Bangalore31 July 2020AY 2015-164 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 had opted for the Vivad Se Vishwas Scheme and had been served with Form 3. Consequently, the assessee sought to withdraw the appeal.

What were the facts?

The assessee filed an appeal against an addition made by the AO. The assessee later opted for the Vivad Se Vishwas Scheme and sought to withdraw the appeal.

What were the issues?

The primary issue was whether the appeal could be withdrawn by the assessee due to opting for the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘C’ BENCH : BANGALORE

Before: SHRI. B. R. BASKARAN & SMT. BEENA PILLAI

For Appellant: Shri Balram R Rao, Advocate
For Respondent: Smt. R Premi, JCIT

Date of Hearing : 13-07-2020 Date of Pronouncement : 31-07-2020 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal has been filed by assessee against order dated 03/07/2018 passed by Ld.CIT(A)-7, for assessment year 2015- 16. 2. Assessee is aggrieved by decision of Ld.CIT(A) in confirming addition of Rs.10,88,503/- by Ld.AO u/s 143(3) of the Act for year under consideration.

3.

Ld. AR submitted that present appeal was fixed for hearing on 26/08/2020. Ld.AR also submitted that assessee has been served with Form 3 vide certificate No. 362792680220620 on 22/6/2020 under Vivad Se Vishwas Scheme Act.

4.

Accordingly appeal filed by assessee was preponed to 13/7/2020, vide Hon’ble V.P’s order dated 10/7/2020.

5.

Accordingly the Ld. AR prayed for withdrawal of appeal vide his letter dated 7/7/2020.

6.

Ld D.R, does not object to the appeal being withdrawn.

7.

We have heard both sides and perused record placed before us. Since assessee opted for Vivad Se Vishwas Scheme, 2020 and that Form 3 has been served, assessee is seeking to withdraw present appeal filed before this Tribunal.

Accordingly, we dismiss present appeal by assessee as withdrawn.

In the result, the appeal of assessee is dismissed as withdrawn.

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