What did the Tribunal hold?

The Tribunal noted that since the assessee has opted for settlement under the Vivad Se Vishwas Act, there was no purpose in keeping the appeal pending. Therefore, the appeal was dismissed as withdrawn.

The assessee had filed an appeal before the ITAT. The assessee informed the tribunal that they have opted to settle the dispute under the Direct Taxes Vivad Se Vishwas Act, 2020 and have filed the necessary forms, though there was a minor error in one form.

What were the issues?

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

Priya Sarah Cheeran Joseph vs ACIT | ITAT Bangalore 2021

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

Before: SHRI GEORGE GEORGE K. & SHRI B.R. BASKARAN

For Appellant: Smt. Susan Mathew, A.R

For Respondent: Smt. R. Premi, D.R

Hearing: 11.03.2021Pronounced: 11.03.2021

PER B.R. BASKARAN, ACCOUNTANT MEMBER:

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 Accordingly, we dismiss the appeal of the assessee as withdrawn.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

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

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

Recent GST High Court judgments