SRI. SHAMSUNDAR,BANGALORE vs. ITO, BANGALORE

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ITA 946/BANG/2016Status: DisposedITAT Bangalore16 March 2021AY 2008-093 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal held that keeping the appeal pending would serve no purpose as the assessee intended to withdraw it. Therefore, the appeal was dismissed as withdrawn.

What were the facts?

The assessee opted to file an application under the Direct Tax Vivad Se Vishwas Act for dispute settlement. The assessee requested an adjournment to pursue this settlement. The Departmental Representative submitted that the assessee must 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Whether the appeal should be dismissed as withdrawn when the assessee intends to settle the dispute under the Vivad Se Vishwas Act.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, BANGALORE BENCHES “A”, BANGALORE

Before: Shri Chandra Poojari, AM & Shri George George K, JM

Hearing: 16.03.2021

O R D E R

Per Chandra Poojari, AM :

1.

This appeal at the instance of the assessee is directed against CIT(A)’s order dated 29.02.2016. The relevant assessment year is 2008-2009.

2.

At the time of hearing before us, the learned Counsel for the assessee has furnished a letter dated 15th March, 2021, wherein it is submitted that the assessee is opting 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.

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

Sri.Shansundar. 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issued to the assessee in due course and accordingly he submitted that the appeal of the assessee may be dismissed as withdrawn, as the assessee in any case is required to withdraw the appeal.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 these types of cases, the Tribunal is giving liberty to seek recall of the order if the appeal is dismissed by the Bench.

4.

We have heard rival submissions and perused the material 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.

5.

In the result, the appeal filed by the assessee is dismissed.

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