What did the Tribunal hold?

The Tribunal held that keeping the appeal pending would serve no purpose as the assessee is opting for settlement under 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 Therefore, the appeal was dismissed as withdrawn.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. The assessee requested an adjournment to pursue this settlement. The Departmental Representative submitted that the assessee is required to withdraw the appeal after filing the Vivad Se Vishwas application.

What were the issues?

Whether the appeal should be dismissed as withdrawn when the assessee has opted for settlement under the Vivad Se Vishwas Act.

M/S Unique Shelters Private… vs ITO | ITAT Bangalore 2021

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

Before: SHRI N.V. VASUDEVAN & SHRI CHANDRA POOJARI

For Respondent: Shri Sunil Kumar Agarwal, D.R

Hearing: 04.03.2021Pronounced: 04.03.2021

PER CHANDRA POOJARI, ACCOUNTANT MEMBER:

This appeal at the instance of the assessee is directed against CIT(A)’s order dated 03.11.2017. The relevant assessment year is 2009-10.

At the time of hearing before me, the learned Counsel for the assessee has submitted that the assessee has opted for filing the application under Direct Tax Vivad Se Vishwas Act, for settlement of the dispute, and accordingly, he prayed that the appeal may be adjourned.

Unique Shelters Pvt. Ltd., Bangalore

Page 2 of 3 3. The learned Departmental Representative, however, submitted that the assessee has to withdraw the pending appeal 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 to the Department. He submitted that Form No.3 shall be issued to the assessee in due course and accordingly he submitted that the appeal of the assessee may be dismissed as withdrawn, as the assessee in any case is required to withdraw the appeal. The learned DR further submitted that in this type of case, the Tribunal is giving liberty to seek recall of the order, if the appeal is dismissed by the Bench.

We have heard the rival submissions and perused the materials on record. The submissions made by the learned DR is considered. Since the assessee has opted for filing the application under Direct Tax Vivad Se Vishwas Act for settlement of the dispute, the assessee would be moving application for withdrawing the present appeal filed before the Tribunal in due course. Hence, 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. Since we have dismissed the appeal, the assessee is at liberty to move appropriate application for recall of the present order in accordance with the law, if the assessee intends to do so.

Unique Shelters Pvt. Ltd., Bangalore Page 3 of 3 5. In the result, the appeal filed by the assessee is dismissed, as withdrawn. Order pronounced in the open court on 4th Mar, 2021.

M/S UNIQUE SHELTERS PRIVATE LIMITED,BANGALORE vs. INCOME TAX OFFICER WARD-12(2), BANGALORE

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

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