LATE SRI. SURESH SHARMA, REPRESENTED BY L/R SMT. CHANDRA SHARMA,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 5(2)(1), BANGALORE

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ITA 326/BANG/2020Status: DisposedITAT Bangalore02 March 2021AY 2009-102 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The Tribunal agreed with the Bangalore Benches' practice of dismissing appeals as withdrawn when the assessee opts for the Vivad Se Vishwas Scheme. The assessee was granted liberty to seek recall of the order if Form 3 was not received.

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?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.

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: Shri Mathivanan, CIT(DR)(ITAT), Bengaluru
Hearing: 02.03.2021Pronounced: 02.03.2021

Per Chandra Poojari, Accountant Member These appeals by the assessee are directed against the separate orders, both dated 27.12.2018 of CIT(Appeals)-5, Bengaluru relating to assessment years 2009-10 & 2010-11 respectively.

2.

During the course of hearing of the appeals, the Id. counsel for the assessee stated that the assessee has opted for Vivad Se Vishwas Scheme Act (VSVS), 2020 by filing the necessary applications. Issue of Form 3 by the department is awaited. The Bench pointed out that the Bangalore Benches in such cases is dismissing the appeal as withdrawn, with liberty to seek recall of the order, to which the Id. 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 Accordingly, the appeal is dismissed as withdrawn.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In the result, the appeals are dismissed as withdrawn.

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

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