M/S. TRISTAR HOTELS PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 7(1)(1), BANGALORE

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ITA 1208/BANG/2019Status: DisposedITAT Bangalore09 March 2021AY 2011-122 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The Tribunal dismissed the appeal as withdrawn, granting liberty to the assessee to seek recall of the order if the Vivad Se Vishwas settlement is not finalized.

What were the facts?

The assessee filed an appeal before the ITAT. The assessee subsequently opted to settle the dispute under the Vivad Se Vishwas Scheme, 2020. The assessee requested an adjournment to pursue this settlement.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme, and whether liberty to recall the order should be granted.

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, “B” BENCH : BANGALORE

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

For Appellant: Shri. S. Annamalai, Advocate
For Respondent: Shri. Muzafar Hussain, CIT(DR)(ITAT), Bengaluru

Assessee by : Shri. S. Annamalai, Advocate Revenue by : Shri. Muzafar Hussain, CIT(DR)(ITAT), Bengaluru. Date of hearing : 08-03-2021 Date of : 08-03-2021 Pronouncement O R D E R

Per N. V. Vasudevan, Vice President:

1.

This is an appeal filed by the assessee against the order dated 18.03.2019 of CIT(A)-7, Bengaluru, relating to Assessment Year 2011-12.

2.

The Learned AR of the assessee orally submitted that the assessee has opted to settle the dispute in this appeal under the direct tax Vivad Se Vishwas Scheme, 2020, and has requested for adjournment of the appeal.

3.

In the course of hearing, it was the proposition put forward by the Bench that under these facts, the appeal of the assessee may be dismissed as withdrawn and liberty may be granted to the assessee to approach this Tribunal for recall of this order under section 254(2) of the Act in case the assessee finally opts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the assessee that if the liberty is granted to the assessee, then we have no objection about dismissal of the appeal as withdrawn.

4.

The appeal is accordingly dismissed as withdrawn.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, appeal of the assessee is dismissed.

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

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