Shri. Suresh Linganagouda Patil, Bangalore The Deputy Commissioner Of Income Tax, Circle- 11(2), Bangalore

Last updated: 12 December 2020

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Quick Summary

This Income Tax Appellate Tribunal case involves an appeal filed by Shri Suresh Linganagouda Patil concerning the 2011-12 assessment year. Although the appellant did not appear, they had indicated an intention to settle the dispute under the Direct Tax Vivad Se Vishwas Act. The Department Representative requested the appeal be dismissed as withdrawn, as per the Act's requirements for settling disputes and withdrawing pending cases.

Court :
ITAT Bangalore

Brief :
The assessee has filed this appeal challenging the order dated21-08-2019 passed by Ld CIT(A)-1, Bengaluru and it relates to the assessment year 2011-12.

Citation :
ITA No.2231/Bang/2019

IN THE INCOME TAX APPELLATE TRIBUNAL
“C’’ BENCH: BANGALORE
BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER
AND
SHRI B.R. BASKARAN, ACCOUNTANT MEMBER

ITA No.2231/Bang/2019
Assessment Year: 2011-12

Shri Suresh Linganagouda Patil
No.428, 16th Main
3rd Cross, 3rd Block
Koramangala
Bangalore-560 034
PAN NO : ACVPP9147Q
APPELLANT

Vs.

Deputy Commissioner of
Income-tax
Circle-11(2)
Bangalore
RESPONDENT

Appellant by : N O N E
Respondent by : Smt. R. Premi, D.R.
Date of Hearing : 07.12.2020
Date of Pronouncement : 07.12.2020

O R D E R

PER B.R. BASKARAN, ACCOUNTANT MEMBER:

The assessee has filed this appeal challenging the order dated21-08-2019 passed by Ld CIT(A)-1, Bengaluru and it relates to the assessment year 2011-12.

2. None appeared on behalf of the assessee. However, the Ld Counsel for the assessee has furnished a letter stating that the assessee has opted to settle the dispute under Direct Tax Vivad Se Vishwas Act for settlement of the dispute and it is in progress.

3. The Ld D.R, however, submitted that the assessee has towithdraw the pending appeal after filing Form VSV1 as per Vivad SeVishwas Act, 2020. Thereafter, the assessee is required to furnish acopy of the same along with the proof of payment of tax as determinedby the tax official to the department. Accordingly she submitted thatthe appeal of the assessee may be dismissed as withdrawn, as theassessee, in any way, is required to withdraw the appeal. She submitted that the Bangalore bench of Tribunal is giving liberty to the assessee to seek recall of the order, if so warranted.

To know more in details find the attachment file

FAQ :

The case concerned an appeal filed by Shri Suresh Linganagouda Patil for the assessment year 2011-12, challenging an order from the CIT(A)-1, Bengaluru.

The appellant's representative submitted a letter stating that the assessee had opted to settle the dispute under the Direct Tax Vivad Se Vishwas Act, and this process was ongoing.

The Department Representative submitted that the appeal should be dismissed as withdrawn, as the assessee is required to withdraw the appeal after filing Form VSV1 under the Vivad Se Vishwas Act.

The Vivad Se Vishwas Act is a scheme for the settlement of disputes related to direct taxes.

The assessee is required to withdraw their pending appeal after filing the necessary form and paying the determined tax, leading to the dismissal of the appeal.