M/S. BANGALORE METROPOLITAN TRANSPORTATION CORPORATION,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, TDS CIRCLE - 1(1), BANGALORE

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ITA 1502/BANG/2019Status: DisposedITAT Bangalore07 January 2021AY 2013-143 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The Tribunal dismissed the appeals as withdrawn, granting liberty to the assessee to seek recall of the order if the Vivad Se Vishwas settlement is not finalized.

What were the facts?

The assessee opted to settle disputes under the Vivad Se Vishwas Scheme, 2020. The assessee requested an adjournment to pursue this settlement.

What were the issues?

Whether the appeals should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme, with liberty to seek recall.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 B. R. BASKARAN

For Appellant: Shri. Shree Hari Kutsa , Advocate
For Respondent: Smt. R. Premi, JCIT (DR)(ITAT), Bengaluru
Hearing: 7.1.2021

O R D E R Per Bench These are appeals filed by the assessee against the separate orders of CIT(A)-5, Bangalore, as detailed below:

1.

Sl. of order Demand No. Assessment Year of CIT(A) (in Rs.) 1. 1498/Bang/2019 28.2.2019 1,34,301 2014-15 2. 1499/Bang/2019 -do- 3,08,289 2015-16 3. 1500/Bang/2019 -do- 82,411 2015-16

4.

1501/Bang/2109 -do- 57,990 2013-14 5. 1502/Bang/2109 -do- 57,990 2013-14 6. 1503/Bang/2109 -do- 1,07,953 2015-16 7. 1504/Bang/2019 -do- 76,313 2013-14 8. 1505/Bang/2109 -do- 57,004 2014-15 9. 1506/Bang/2109 -do- 1,33,172 2015-16 10. 1507/Bang/2109 -do- 58,160 2013-14 11. 1508/Bang/2109 -do- 81,853 2014-15 12. 1509/Bang/2109 -do- 81,853 2014-15

2.

The Learned AR of the assessee orally submitted that the assessee has opted to settle the dispute in these appeals under the direct tax Vivad Se Vishwas Scheme, 2020 and has requested for adjournment of the appeals.

3.

In the course of hearing, it was the proposition put forward by the Bench that under these facts, the appeals of the assessee may be dismissed as withdrawn and liberty may be granted to the assessee to approach this Tribunal for recall of this order under section 254(2) of the Act in case the assessee finally opts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 appeals as withdrawn.

4. The appeals are 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 appeals are dismissed.

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

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