SHIVLAL ,BENGALURU vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), BENGALURU

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ITA 1372/BANG/2024Status: DisposedITAT Bangalore12 December 2024AY 2015-16Bench: SHRI WASEEM AHMED (Accountant Member), SHRI KESHAV DUBEY (Judicial Member)1 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee has filed a declaration under the Vivad Se Vishwas Scheme and that the appeal would be deemed withdrawn upon receipt of Form-2.

What were the facts?

The assessee filed appeals against the order of CIT(A) for assessment years 2014-15 and 2015-16. During the hearing, the assessee's AR submitted a declaration filed under the Vivad Se Vishwas Scheme.

What were the issues?

Whether the appeals should be dismissed as withdrawn due to the assessee's application under the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

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

Before: SHRI WASEEM AHMED & SHRI KESHAV DUBEY

For Appellant: Smt. Suman Lunkar, A.R
For Respondent: Shri Ganesh R Gale, Standing counsel for department
Hearing: 12.12.2024Pronounced: 12.12.2024

These appeals at the instance of the assessee are directed against order of ld. CIT(A)-11, Bangalore dated 17.5.2024 passed u/s 250 of the Income Tax Act, 1961 (in short “The Act”) for the assessment year 2014-15 and 2015-16.

2.

At the time of hearing, the ld. A.R. of the assessee has filed a letter dated 22.11.2024 along with a copy of Form-1 filed under the direct tax Vivas Se Vishwas Scheme dated 23.10.2024 and stated that the assessee has filed a declaration in Form-1 to settle the disputed issues under the DTVSV Scheme, 2024 and as per the provisions of this scheme on receipt of Form-2, the appeal pending before the Hon’ble Tribunal would be deemed to have been &1372/Bang/2024 Shivlal, Bangalore Page 2 of 2 withdrawn. We accordingly at the request of the ld. A.R. of the assessee dismiss these appeals of the assessee as withdrawn with a liberty to reinstate the appeals, if the assessee’s application under direct tax Vivad Se Vishwas Scheme, 2024 are not accepted.

3.

In the result, both the appeals filed by the assessee are dismissed as withdrawn. Order pronounced in the open court on 12th Dec, 2024

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