What did the Tribunal hold?

The Tribunal agreed to dismiss the appeal as withdrawn, following the practice of the Bangalore Benches for such cases. The assessee was granted liberty to seek recall of the order if necessary under the Vivad Se Vishwas Scheme.

The assessee filed an appeal against the CIT(Appeals) order for AY 2011-12. During the hearing, the assessee's counsel sought an adjournment as the assessee had opted for the Vivad Se Vishwas Scheme.

What were the issues?

The primary issue was the appropriate course of action for an appeal when the assessee opts for the Vivad Se Vishwas Scheme.

Sri. R.Kandhavel vs DCIT | ITAT Bangalore 2021

Income Tax Appellate Tribunal, “B” BENCH : BANGALORE

Before: SHRI CHANDRA POOJARI & SMT. BEENA PILLAI

For Appellant: Shri T. Vasudevan, CA

For Respondent: Shri Priyadarshi Mishra, Addl.CIT(DR)(ITAT), Bengaluru

Hearing: 20.01.2021Pronounced: 20.01.2021

Per Chandra Poojari, Accountant Member

This appeal is filed by the assessee against the order dated 30.6.2016 of the CIT(Appeals)-11, Bangalore relating to assessment year 2011-12.

During the course of hearing of the appeal, 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 application. The Bench pointed out that the Bangalore Benches in such cases is dismissing the appeal as withdrawn, with liberty to seek recall of the order, to which the ld.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 Accordingly, the appeal is dismissed as withdrawn.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In the result, the appeal is dismissed as withdrawn.

Pronounced in the open court on this 20th day of January, 2021.

SRI. R.KANDHAVEL,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, BANGALORE

What did the Tribunal hold?

What were the facts?

What were the issues?

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