SRI. HANUMANTHAIAH,BENGALURU vs. INCOME TAX OFFICER, WARD- 3(2)(2), BENGALURU

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ITA 2133/BANG/2019Status: DisposedITAT Bangalore12 January 2021AY 2013-142 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The Tribunal dismissed the appeal as withdrawn, granting the assessee liberty to seek recall of the order if they ultimately opt out of the Vivad Se Vishwas Scheme.

What were the facts?

The assessee appealed an order from the CIT(A) for AY 2013-14. The assessee had opted to settle the dispute under the Vivad Se Vishwas Scheme, 2020, and submitted the necessary forms.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme, with liberty to recall.

Which sections of the Income-tax Act were involved?

Section 254(2)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH : BANGALORE

Before: SHRI N. V. VASUDEVAN & SHRI CHANDRA POOJARI

For Appellant: Shri. Narendra Sharma, Advocate
For Respondent: Smt. R. Premi, JCIT (DR)(ITAT), Bengaluru
Hearing: 12.1.2021Pronounced: 12.1.2021

O R D E R

Per N. V. Vasudevan, Vice President This is an appeal by the assessee against the order dated 5.8.2019 of CIT(A)-3, Bangalore, relating to Assessment Year 2013-14.

2.

The Learned AR of the assessee submitted that the assessee has opted to settle the dispute in this appeal under the direct tax Vivad Se Vishwas Scheme, 2020 and has enclosed Form Nos.1 and 2. The learned AR has stated that the assessee is awaiting acceptance of the form by the Revenue and has requested for adjournment of the appeal.

3.

In the course of hearing, it was the proposition put forward by the Bench that under these facts, the appeal of the assessee may be dismissed as withdrawn and liberty may be granted to the assessee to approach this Tribunal for recall of this order under section 254(2) of the Act in case the assessee finally opts out of Vivad Se Vishwas Scheme, 2020. In reply, it was submitted by learned AR of the assessee that if the liberty is granted to the assessee, then we have no objection about dismissal of the appeal as withdrawn.

4.

The appeal is accordingly dismissed as withdrawn. The assessee is however at liberty to seek recall of this order in case the assessee is not able to settle the dispute under the Scheme.

5.

In the result, assessee’s appeal is dismissed.

Pronounced in the open court on the date mentioned on the caption page.

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