ESSAE TECHNOLOGYS PRIVATE LIMITED,BENGALURU vs. DCIT, CIRCLE 2(2)(1), BANGALORE, BANGALORE

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ITA 1373/BANG/2024Status: DisposedITAT Bangalore22 October 2024AY 2020-21Bench: SHRI GEORGE GEORGE K (Vice President)1 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted the assessee's letter and their decision to opt for the Vivad Se Vishwas Scheme. Consequently, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) for the Assessment Year 2020-21. Subsequently, the assessee filed a letter stating they had opted for the Vivad Se Vishwas Scheme, 2024, and requested to withdraw the appeal.

What were the issues?

Whether the appeal can be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme, 2024.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC - A” BENCH : BANGALORE

Before: SHRI GEORGE GEORGE K

For Appellant: Shri. Prasanna N Uralal, Advocate
For Respondent: Shri. Ganesh R Gale, Standing Counsel for Department
Hearing: 22.10.2024Pronounced: 22.10.2024

Per George George K, Vice President:

1.

This appeal at the instance of the assessee is directed against the Order of CIT(A) dated 20.05.2024, passed under section 250 of the Income Tax Act, 1961 (hereinafter called ‘the Act’). The relevant Assessment Year is 2020-21.

2.

Assessee has filed a letter dated 21.10.2024 in which it is stated that assessee has opted for Vivad Se Vishwas Scheme, 2024, and prayed for withdrawing this appeal. In light of the above letter, I dismiss the appeal of the assessee with a liberty to reinstate the appeal if its application under Vivad Se Vishwas Scheme, 2024, is not accepted.

3.

In the result, appeal of the assessee is dismissed as withdrawn.

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