What did the Tribunal hold?

The Tribunal dismissed the appeal as withdrawn, granting the assessee liberty to seek recall of the order if Form 3 was not received or for other reasons under the scheme.

The assessee sought an adjournment to await Form 3 under the Vivad Se Vishwas Scheme. The Tribunal noted its practice of dismissing such appeals as withdrawn.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme pending departmental forms.

Jagdish Pandurag Nayak vs ACIT | ITAT Bangalore 2021

Income Tax Appellate Tribunal, “A” BENCH : BANGALORE

Before: SHRI CHANDRA POOJARI & SMT. BEENA PILLA

For Appellant: Shri Satish Hebbar, CA

For Respondent: Shri Kannan Narayanan, Jt.CIT(DR)(ITAT)

Hearing: 15.07.2021Pronounced: 15.07.2021

Per Chandra Poojari, Accountant Member

This appeal by the assessee is directed against the order dated 08.01.2019 of CIT(Appeals), Bengaluru 6, Bengaluru relating to assessment year 2015-16.

During the course of hearing of the appeal, the ld. counsel for the assessee sought adjournment on the ground that the assessee has opted for Vivad Se Vishwas Scheme Act (VSVS), 2020 by filing the applications in Form 1 & Form 2. Issue of Form 3 by the department is awaited. The Bench pointed out that the Bangalore Benches in such cases is dismissing the appeal as withdrawn, with liberty to seek recall of the order, to which the ld. counsel for the assessee agreed. Accordingly, the appeal is dismissed as withdrawn. However, the assessee is at liberty to seek recall of this order in the event of Form No.3, or for any such reason under the VSVS.

In the result, the appeal is dismissed as withdrawn.

Pronounced in the open court on this 15th day of July, 2021.

JAGDISH PANDURAG NAYAK,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-6(3)(1), BANGALORE

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

Recent GST High Court judgments