Court :
ITAT Bangalore
Brief :
This appeal filed by the assessee is directed against the order of Commissioner of Income Tax (Appeals)-6, Bangalore Dt.09.11.2018. The assessee is aggrieved by the decision of ld. CIT (Appeals).
Citation :
ITA 2594/BANG/2019
IN THE INCOME TAX APPELLATE TRIBUNAL
BANGALORE BENCH ‘B’ : BANGALORE
BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND
SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER
ITA No. & Asst. Year
2594/Bang/2019
2016-17
Appellant
Mr. Jasmail Singh,
No.43, 13th Cross, RMV II Stage. Hanumaiah Layout, Sanjaynagar,
Bangalore-560 094
PAN AEOPS8801B
Respondent
Income Tax Officer,
Ward 3(3)(1),
Bangalore.
Assessee By: None.
Revenue By: Shri Priyadarshi Mishra, JCIT (D.R)
Date of Hearing : 07.12.2020.
Date of Pronouncement : 07.12.2020.
O R D E R
PER SHRI CHANDRA POOJARI, A.M. :
This appeal filed by the assessee is directed against the order of Commissioner of Income Tax (Appeals)-6, Bangalore Dt.09.11.2018. The assessee is aggrieved by the decision of ld. CIT (Appeals).
2. At the time of hearing, none appeared on behalf of the assessee. The learned Authorised Representative filed a letter stating that the assessee has opted to file an application under the Vivad Se Vishwas Act, 2020, placed in the file. The ld. AR submitted that the appeal may be dismissed in view of withdrawing the appeal.
3. On the other hand, the learned Departmental Representative submitted that the assessee has to withdraw the pending appeal after filing the Form VSV1 as per Vivad Se Vishwas Act, 2020. Thereafter the assessee is required to furnish a copy of the same along with the proof of payment of tax as determined by the tax official to the department. Ld. DR submitted that the Form No.3 shall be issued to the assessee in due course and accordingly he submitted that the appeal of the assessee may be dismissed as withdrawn, as the assessee, in any way, is required to withdraw the appeal.
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