MS KANIKA BUILDCON PVT LTD,PATNA vs. CIT-CENTRAL, PATNA

ITA 113/PAT/2018Status: DisposedITAT Patna15 September 2022AY 2010-113 pages

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the assessee had opted for the Vivad Se Viswas Act, 2020 and the Competent Authority had issued Form 5. Consequently, the Bench allowed the assessee to withdraw its appeals.

What were the facts?

The assessee filed appeals for AYs 2010-11 and 2011-12. At the time of hearing, neither the assessee nor their representative appeared. The assessee had opted for the Vivad Se Viswas Act, 2020 scheme.

What were the issues?

The primary issue was the assessee's non-appearance and their subsequent opting for the Vivad Se Viswas Act, 2020 scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PATNA BENCH

Before: SHRI RAJPAL YADAV, HON’BLE(KZ) & SHRI RAJESH KUMAR, HON’BLE

For Respondent: Shri Sanjay Mukherjee, CIT (DR)

Hearing: 19.09.2022Pronounced: 20.09.2022

Heard together (2 matters)

ITA No. 113/Pat/18

ITA No. 114/Pat/18

Read from the judgment's own cause title. This page is filed under one of them.

आदेश खुले �यायपीठ म� �दनांक…20-09-2022 को उ�घो�षत। Order pronounced in the open court

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