SHRI DEEPAK BETHALA,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX (OSD) WARD-1(1)(3), BANGALORE

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ITA 875/BANG/2019Status: DisposedITAT Bangalore07 January 2021AY 2015-163 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 would be withdrawing the appeal in due course after opting for the Vivad Se Vishwas scheme. Therefore, keeping the appeal pending served no purpose.

What were the facts?

The assessee opted to settle the dispute under the Direct Tax Vivad Se Vishwas Act and filed necessary forms. However, the assessee had not yet received Form 3 and sought liberty to recall the order if issues arose.

What were the issues?

Whether the appeal should be dismissed as withdrawn given the assessee's participation in the Vivad Se Vishwas scheme, with liberty to recall if necessary.

Which sections of the Income-tax Act were involved?

Direct Tax Vivad Se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, BANGALORE BENCHES “ C ” BENCH: BANGALORE

Before: SHRI N.V. VASUDEVAN & SHRI B.R. BASKARANShri Deepak Bethala, Shri G.S. Prashanth, C.A. Smt. R. Premi, JCIT (D.R)

For Appellant: Shri G.S. Prashanth, C.A
For Respondent: Smt. R. Premi, JCIT (D.R)
Hearing: 07.01.2021

O R D E R PER SHRI B.R. BASKARAN, A.M. : The assessee has filed this appeal challenging the order dated 22-02- 2019 passed by Ld CIT(A)-1, Bengaluru and it relates to the assessment year 2015-16.

2.

The Ld Counsel of the assessee submitted that the assessee has opted to settle the dispute under Direct Tax Vivad Se Vishwas Act and accordingly filed Form 1 and 2 before the designated authorities. He submitted that the assessee has not received Form no.3 Accordingly, he submitted that the Tribunal may pass suitable order.

3.

The Ld D.R, however, submitted that the assessee has to withdraw the pending appeal after filing 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. Accordingly she submitted that the appeal of the assessee may be dismissed as withdrawn, as the assessee, in any way, is required to withdraw the appeal.

4.

The Ld A.R, in the rejoinder, submitted that the assessee has not yet received Form 3 as per Direct Tax Vivas Se Vishwas Act and accordingly 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 applications under Direct Tax Vivad Se Vishwas Act, 2020, the appellant would be moving application for withdrawing the present 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 application for 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. Pronounced in the open Court on 07-01-2021

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