ROYCHAND CHENRAJ,BANGALORE vs. THE INCOME TAX OFFICER WARD-1(2)(2), BANGALORE

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ITA 1344/BANG/2018Status: DisposedITAT Bangalore15 January 2021AY 2013-144 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 noted that the assessee had opted for the VSVS 2020 scheme. Therefore, keeping the appeals pending would serve no purpose.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) for AY 2013-14. The assessee subsequently decided to opt for the VSVS 2020 scheme and filed the necessary forms.

What were the issues?

The primary issue was whether the appeals should be kept pending when the assessee had opted for a settlement scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘B’ BENCH : BANGALORE

Before: SHRI. B. R. BASKARAN & SMT. BEENA PILLAI

For Appellant: Smt. Suman Lunkar, C.A
For Respondent: Shri Priyadarshi Mishra, Add. CIT

ORDER PER BEENA PILLAI, JUDICIAL MEMBER

Present appeal has been filed by assessee against order dated 21/3/2018 passed by Ld.Pr.CIT(A)-1, Bengaluru for assessment year 2013-14. 2. At the outset, Ld.AR vide letter dated 8/1/2021 submitted that assessee has decided to go in for VSVS 2020. It is also been submitted that assessee filed Form 1 & 2 in respect of these appeals. He however filed an adjournment application seeking date till that received Form 3.

3.

Ld.Sr.DR submitted that the appeals may be dismissed as no purpose will be served by keeping the appeals pending.

4.

We have perused submissions advances by both sides in light of records placed before us.

5.

As assessee has sought for VSVS- scheme 2020, no purpose will be served in keeping the present appeals pending. Considering the situation, we dismiss the present appeals as withdrawn. However, liberty is granted to move appropriate application for recall of this order, in accordance with law if circumstances so warrant. Accordingly, assessee’s appeals for year under consideration are allowed to be withdrawn with liberty. In the result, assessee’s appeals are dismissed as withdrawn.

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