SRI.B MADHUSUDHAN REDDY,BANGALORE vs. THE INCOME TAX OFFICER WARD-6(2)(1), BANGALORE

PDF · subscribers
ITA 336/BANG/2019Status: DisposedITAT Bangalore02 March 2021AY 2012-132 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The Tribunal agreed to dismiss the appeal as withdrawn, following the practice of the Bangalore Benches in such cases. The assessee was granted liberty to seek recall of the order if Form 3 was not received or for any other reason under the scheme.

What were the facts?

The assessee opted for the Vivad Se Vishwas Scheme, 2020, and filed the necessary applications. The department's Form 3 was awaited.

What were the issues?

The primary issue was the procedural handling of an appeal where the assessee had opted for a dispute resolution scheme pending finalization.

Which sections of the Income-tax Act were involved?

Vivad Se Vishwas Scheme Act, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH : BANGALORE

Before: SHRI CHANDRA POOJARI & SMT. BEENA PILLAI

For Appellant: Shri Pranav Krishna, Advocate
For Respondent: Smt. R. Premi, Jt. CIT(DR)(ITAT), Bengaluru
Hearing: 02.03.2021Pronounced: 02.03.2021

Per Chandra Poojari, Accountant Member

1.

This appeal by the assessee is directed against the orders dated 31.12.2018 of CIT(Appeals), Bangalore-9, Bangalore relating to assessment year 2012-13.

2.

During the course of hearing of the appeal, the ld. counsel for the assessee stated that the assessee has opted for Vivad Se Vishwas Scheme Act (VSVS), 2020 by filing the necessary applications in Form 1 & 2 (copies filed on record) and issue of Form 3 by the department is awaited. The Bench pointed out that in such cases, the Bangalore Benches is dismissing the appeal as withdrawn, with liberty to seek recall of the order, to which the ld. counsel for the assessee agreed. Accordingly, the appeal is dismissed as withdrawn. However, the assessee is at liberty to seek recall of this order in the event of non-receipt of Form No.3, or for any such reason under the VSVS.

3.

In the result, the appeal is dismissed as withdrawn.

Pronounced in the open court on this 02nd day of March, 2021.

Recent GST High Court judgments

Search GST case law →