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Income Tax Appellate Tribunal, “B” BENCH : BANGALORE
Before: SHRI CHANDRA POOJARI & SMT. BEENA PILLAI
Per Chandra Poojari, Accountant Member These appeals are filed by the assessee against the separate orders, both dated 30.8.2013 of the CIT(Appeals), Large Taxpayers Unit (LTU), Bangalore relating to assessment years 2005-06 & 2006-07.
During the course of hearing of the appeals, the ld. counsel for the assessee sought adjournment on the ground that the assessee has opted for Vivad Se Vishwas Scheme Act (VSVS), 2020 by filing the necessary applications in Form 1 & Form 2 and issue of Form 3 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 The Bench pointed out that the Bangalore Benches in such cases is dismissing the appeal as withdrawn, with liberty to seek recall of the order, to which the ld. counsel for the assessee agreed. Accordingly, the appeals are dismissed as withdrawn. However, the assessee is at liberty to seek recall of this order in the event of Form No.3 not being issued by the department, or for any such reason under the VSVS.
In the result, the appeals are dismissed as withdrawn.
Pronounced in the open court on this 20th day of January, 2021.