SHRI N SYED HUMAYUN,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-8(1), BANGALORE

PDF · subscribers
ITA 2460/BANG/2018Status: DisposedITAT Bangalore16 November 2021AY 1997-982 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed the appeals as withdrawn, granting the assessee liberty to seek recall of the order if the dispute settlement under the Vivad Se Vishwas Scheme was not successful.

What were the facts?

The assessee had appealed against the CIT(A) order for assessment years 1997-98 to 1999-2000. The assessee had opted for the Vivad Se Vishwas Scheme, 2020, and was in the process of settlement under the scheme.

What were the issues?

Whether the appeals should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme, with liberty to seek recall.

Which sections of the Income-tax Act were involved?

Section 254(2)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH : BANGALORE

Before: SHRI N. V. VASUDEVAN & SHRI B. R. BASKARAN

For Appellant: Shri. Pranav Krishna, Advocate
For Respondent: Shri. Swaroop Mannava, JCIT(DR)(ITAT), Bengaluru
Hearing: 16.11.2021Pronounced: 16.11.2021

O R D E R

Per N. V. Vasudevan, Vice President:

1.

These are appeals filed by the assessee against the order dated 18.05.2018 of CIT(A)-2, Bengaluru, relating to Assessment Years 1997-98 to 1999-2000.

2.

The assessee has moved an application in which it is stated that the assessee has opted for the Vivad Se Vishwas Scheme, 2020. It is submitted that the assessee has received Forms 1 to 4 and Form 5 is pending.

3.

In the course of hearing, it was the proposition put forward by the Bench that under these facts, the appeals of the assessee may be dismissed as withdrawn and liberty may be granted to the assessee to approach this to 2462/Bang/2018 Page 2 of 2 Tribunal for recall of this order under section 254(2) of the Act in case the assessee finally opts out of Vivad Se Vishwas Scheme, 2020. In reply, it was submitted by learned AR of the assessee that if the liberty is granted to the assessee, then we have no objection about dismissal of the appeals as withdrawn.

4.

The appeals are accordingly dismissed as withdrawn. The assessee is however at liberty to seek recall of this order in case the assessee is not able to settle the dispute under the Scheme.

5.

In the result, assessee’s appeals are dismissed.

Pronounced in the open court on the date mentioned on the caption page.

Recent GST High Court judgments

Search GST case law →