PRIYA SARAH CHEERAN JOSEPH,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, SPECIAL RANGE- 7, BANGALORE

The assessee has filed this appeal challenging the order dated 18.11.2019 passed by Ld CIT(A)-10, Bengaluru and it relates to the assessment year 2016-17.

The Ld Counsel appearing for the assessee Ms. Susan Mathew, Chartered Accountant stated that the assessee has opted to settle the dispute in its appeal under Direct Taxes Vivad Se Vishwas Act, 2020. She submitted that the assessee has filed Form No.1 & 2 and also received Form No.3. However, there is some error in Form No.3 and Priya Sarah Cheeran Joseph, Bangalore Page 2 of 2 the assessee is pursuing with the concerned authorities to rectify the same.

The Ld D.R, however, submitted that the Bangalore bench of Tribunal is dismissing the appeal in such kind of cases giving liberty to the assessee to seek recall, if something goes wrong with the application filed by the assessee.

We heard the parties. Since the assessee has opted to settle the issues contested in this appeal under the Direct Taxes Vivad Se Vishwas Act, 2010, no purpose will be served in keeping this appeal pending. Accordingly, we dismiss the appeal of the assessee as withdrawn. However, we give liberty to the assessee to seek recall of this order in accordance with law, if the circumstances so warrant.

In the result appeal the assessee is dismissed. Order pronounced in the open court on 11th Mar, 2021