M/S PROVIMI ANIMAL NUTRITION INDIA PVT LTD,BAGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-5(1)(2), BANGALORE

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ITA 303/BANG/2018Status: DisposedITAT Bangalore11 January 2021AY 2012-133 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 settlement under the Vivad Se Vishwas Act and would withdraw the appeal in due course. Therefore, keeping the appeal pending served no purpose.

What were the facts?

The assessee filed an appeal before the ITAT. The assessee subsequently opted to settle the dispute under the Direct Taxes Vivad Se Vishwas Act, 2020. The assessee had filed the necessary forms for settlement.

What were the issues?

Whether the appeal should be dismissed as withdrawn given the assessee's settlement under the Vivad Se Vishwas Act.

Which sections of the Income-tax Act were involved?

Direct Taxes Vivad Se Vishwas Act, 2020

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. Janmayee Rajkumar, A.R
For Respondent: Shri Priyadarshi Mishra, D.R
Hearing: 11.01.2021Pronounced: 11.01.2021

PAN NO : AAACT4909N APPELLANT RESPONDENT Appellant by : Smt. Janmayee Rajkumar, A.R. Respondent by : Shri Priyadarshi Mishra, D.R. Date of Hearing : 11.01.2021 Date of Pronouncement : 11.01.2021 O R D E R PER B.R. BASKARAN, ACCOUNTANT MEMBER:

The assessee has filed this appeal challenging the order dated 13-10-2017 passed by Ld CIT(A)-5, Bengaluru and it relates to the assessment year 2012-13.

2.

The Ld A.R of the assessee has filed a letter stating that the assessee has opted to settle the dispute in these two appeals under Direct Taxes Vivad Se Vishwas Act, 2020. It is stated that the assessee has filed Form 1 & 2 and is awaiting Form no.3. Accordingly, the Ld A.R has stated the Tribunal may pass suitable orders.

3.

The Ld D.R, however, submitted that the assessee has to withdraw the pending appeal after filing Form VSV1 as per Vivad Se

M/s. Provimi Animal Nutrition India Pvt. Ltd., Bangalore

Page 2 of 3 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. Accordingly he submitted that the appeal of the assessee may be dismissed as withdrawn, as the assessee, in any way, is required to withdraw these appeals.

4.

The Ld A.R, in the rejoinder, submitted that in case the appeal is dismissed, the assessee should be given liberty to seek recall of the order, if something goes wrong.

5.

We heard the parties and perused the record. The submissions made by parties are considered. Since the assessee has filed application under Direct Tax Vivad Se Vishwas Act, 2020 for settling the issues for the year under consideration, the appellant would be moving application for withdrawing this appeal filed before the Tribunal in due course. Accordingly, we are of the view that no purpose will be served in keeping this appeal pending. Accordingly we dismiss the appeal of the assessee as withdrawn. However, the assessee is given liberty to move appropriate applications seeking recall of the present order in accordance with the law, if the assessee intends to do so.

6.

In the result, the appeal of the assessee is dismissed as withdrawn. Order pronounced in the open court on 11th Jan, 2021

Sd/- Sd/- (Beena Pillai) (B.R. Baskaran) Judicial Member Accountant Member Bangalore, Dated 11th Jan, 2021. VG/SPS

M/s. Provimi Animal Nutrition India Pvt. Ltd., Bangalore

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