What did the Tribunal hold?

The Tribunal noted that the assessee is required to withdraw the pending appeal as per the Vivad Se Vishwas Act. Therefore, the appeal was dismissed as withdrawn.

The assessee opted to settle the dispute under the Direct Tax Vivad Se Vishwas Act, 2020. The assessee sought an adjournment to await the settlement process.

What were the issues?

Whether the appeal should be kept pending when the assessee has opted for settlement under the Vivad Se Vishwas Act.

Sri.T.Pushparaju, Shivamogga vs ACIT | ITAT Bangalore 2021

Income Tax Appellate Tribunal, “B’’ BENCH: BANGALORE

Before: SHRI B. R. BASKARAN & SMT. BEENA PILLAI

For Appellant: Shri S.V. Ravi Shankar, A.R

For Respondent: Smt. K. Haritha, D.R

Hearing: 05.04.2021Pronounced: 05.04.2021

PER B.R. BASKARAN, ACCOUNTANT MEMBER:

The assessee has filed this appeal challenging the order dated 04.12.2018 passed by Ld CIT(A), Davangere and it relates to the assessment year 2009-10. 2. The Ld Counsel for the assessee Shri Ravishankar, Advocate 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 by filing Form No.1 & 2 and awaiting for Form No.3. Accordingly the Ld A.R has sought adjournment of the case.

Sri T. Pushparaju, Bhadravathi

Page 2 of 3 3. The Ld D.R, however, submitted that the assessee has to withdraw the pending appeal after filing Form VSV1 as per Direct Tax 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. Accordingly she submitted that the appeal of the assessee may be dismissed as withdrawn, as the assessee, in any way, is required to withdraw the appeal.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.

We heard the parties and perused the record. Since the assessee has opted to settle the dispute under Direct Tax Vivad Se Vishwas Act, 2020, the appellant would be moving application for withdrawing the present appeal filed before the Tribunal in due course. Accordingly, we are of the view that no purpose will be served in keeping this appeal pending. Accordingly we dismiss the appeal of the assessee as withdrawn. However, 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, the appeal of the assessee is dismissed as withdrawn. Order pronounced in the open court on 5th Apr, 2021

Sd/- Sd/- (Beena Pillai) (B.R. Baskaran) Judicial Member Accountant Member Bangalore, Dated 5th Apr, 2021. VG/SPS

Sri T. Pushparaju, Bhadravathi

SRI.T.PUSHPARAJU,SHIVAMOGGA vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE- 1, SHIVAMOGGA

What did the Tribunal hold?

What were the facts?

What were the issues?

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