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Income Tax Appellate Tribunal, AGRA BENCH: AGRA
Before: SHRI LALIET KUMAR & DR. MITHA LAL MEENA
ORDER Per, Bench: These appeals are filed by the assessee and revenue against the order of CIT(Appeals).
I.T.A No. 114/Agra/2016 & 2 others 2
At the outset the counsels for the appellants has submitted that the assessee and revenue are willing to avail the benefit of the Direct Tax Vivad Se Vishwas Act, 2020, and its filed declaration in Form -1, rule 3 which is placed on record for reference. Accordingly, they requested for withdrawn of these appeals.
On the other hand the ld. DR has no objection to the parties for availing the benefit of the Direct Tax Vivad Se Vishwas Act, 2020, and withdrawal of all the appeals. 4. The Division Bench of Bangalore ITAT, while disposing of to 184/Bang/2020, in the case of ‘M/s Eurofins Advinus Ltd. (Formerly Advinus therapentics Ltd.) vs. ITO’ for A.Ys. 2011-12 to 2014-15, inter alia, observed, as follows: "…………………..2. We have filed the declaration in Form 1 and undertaking in Form 2 as per section 4(5) of The Direct Tax Vivad Se Vishwas Act, 2020 in respect to above appeals on 29.4.2020 3. Vide letter dated 9.5.2020, emailed on the same day to Bangalore.bench@itat.nic.in, we have submitted the aforesaid forms and have requested that the hearing of appeals be kindly kept in abeyance until completion of proceedings under the above Act. 4. The Pr. CIT is yet to accept our findings under the Vivad se Vishwas Act, 2020 and we are yet to receive the certificate in Form 3 from the said Authority for the above years.
I.T.A No. 114/Agra/2016 & 2 others 3
5. Under these circumstances, we once again request your honour to kindly adjourn the hearing of the above appals.
6. Alternatively and without prejudice, if the Hon'ble Bench decides to dismiss the appeals, liberty may be granted to file necessary petition/application for reinstatement of appeals in the event of rejection of our filing under the Vivad se Vishwas Act, 2020 by the Pr. CIT....." Accordingly the assessee has prayed for adjournment of these appeals. 3. The Ld D.R, however, submitted that the assessee has to withdraw the pending appeals after filing 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. She submitted that the Form no.3 shall be issued to the assessee in due course and accordingly she submitted that these appeals of the assessee may be dismissed as withdrawn, as the assessee, in any way, is required to withdraw the appeal. 4. We heard the parties and perused the record. Since the assessee has opted for Vivad Se Vishwas Scheme, 2020, the appellant would be moving application for withdrawing the present appeals filed before the Tribunal in due course. Since the assessee has already filed the necessary applications before the tax authorities under the above said scheme, we are of the view that no purpose will be served in keeping these appeals pending. Accordingly we dismiss all these appeals of the assessee as withdrawn.
I.T.A No. 114/Agra/2016 & 2 others 4
5. The Ld AR reiterated the submissions made in the letter filed by the assessee seeking adjournment. We notice that the assessee has stated that he has not received Form no.3, in which the tax amount to be paid by the assessee shall be intimated by the department. Hence the assessee has sought adjournment till the time Form no.3 is received from the department, meaning thereby, the assessee wants to make sure that the tax liability mentioned by him in Form no.l should get confirmed by the revenue. Under these set of facts, since we have dismissed the appeals, the assessee is given liberty to move appropriate application for recall of the present order in accordance with the law, if the assessee intends to do so.
In the result, all these appeals of the assessee are dismissed as withdrawn.”
As evident, the above cases are squarely covered by the Division Bench decision of the ITAT, Bangalore, while disposing of to 184/Bang/2020, in the case of ‘M/s Eurofins Advinus Ltd. (Formerly Advinus therapentics Ltd.) vs. ITO’ for A.Ys. 2011-12 to 2014-15. Therefore, the said observations, of the Division Bench, Bangalore are, mutatis mutandis, squarely applicable to the present cases also.
6. The facts of the present cases are in pari materia exactly similar with those of ‘M/s Eurofins Advinus’ (supra). Accordingly, we dismiss all the appeals of appellants as withdrawn.
I.T.A No. 114/Agra/2016 & 2 others 5
In the result, all the appeals filed by appellants are dismissed as withdrawn.
Order pronounced in the open court on 27/01/2021.