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Income Tax Appellate Tribunal, BANGALORE BENCHES “ C ” BENCH: BANGALORE
Before: SHRI N.V. VASUDEVAN & SHRI CHANDRA POOJARI
O R D E R PER SHRI CHANDRA POOJARI, AM :
These appeals filed by the assessee are directed against different orders of Commissioner of Income Tax (Appeals)-4, Bangalore Dt.26.12.2017. Since common issue is involved in these appeals, they are heard together and consolidated order is passed for the sake of convenience. The relevant Assessment Years are 2010-11, 2011-12 and 2013-14.
2 to 1797/Bang/2018 2. At the time of hearing, the learned Authorised Representative submitted that the assessee has opted to file an application under the Vivad Se Vishwas Act, 2020 and filed a letter dt.12.01.2021 for withdrawal of appeals. Accordingly, ld. AR submitted that these appeals may be dismissed with the liberty to move appropriate application for recall of the present order in accordance with law, if the assesses intended to do so.
On the other hand, the learned Departmental Representative submitted that the assessee has to withdraw the pending appeals after filing the Form VSV1 as per Vivad Se Vishwas Act, 2020. Thereafter the assessee is required to furnish a copy of the same along with the proof of payment of tax as determined by the tax official to the department. Ld. DR submitted that the Form No.3 shall be issued to the assessee in due course and accordingly he submitted that the appeals of the assessee may be dismissed as withdrawn, as the assessee, in any way, is required to withdraw the appeals.
We have heard both the parties and perused the material on record. Since the assessee has opted for Vivad Se Vishwas Act, 2020, the assessee is interested in not prosecuting these appeals filed before the Tribunal. Since the assessee has already filed the necessary applications before the tax authorities under the above said scheme, we are of the view that no purpose will be served in keeping the appeals pending. Accordingly, we dismiss the appeals of the assesses as 3 to 1797/Bang/2018 withdrawn. Further the assesses are at liberty to move appropriate application for recall of the present order in accordance with the law, if the assesses intends to do so.
In the result, both the appeals of the assesses are dismissed as withdrawn. Pronounced in the open court on the date mentioned on the caption page. Sd/- Sd/- (N.V. VASUDEVAN) (CHANDRA POOJARI) VICE PRESIDENT ACCOUNTANT MEMBER Dated: 13.01.2021. *Reddy GP Copy to