SRI NARESH BHIMRAJ GADIA,BANGALORE vs. INCOME TAX OFFICER WARD-5(2)(2), BANGALORE

PDF · subscribers
ITA 2801/BANG/2018Status: DisposedITAT Bangalore31 December 2020AY 2014-152 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal, following its practice in similar cases, dismissed the appeals as withdrawn. However, it granted liberty to the assessees to seek recall of the order if the formalities under the Vivad Se Vishwas Scheme were not completed.

What were the facts?

The assessees sought an adjournment in their appeals before the ITAT, Bangalore, as they had opted for the Vivad Se Vishwas Scheme, 2020. They were awaiting a form from the designated authority.

What were the issues?

The primary issue was the pendency of the Vivad Se Vishwas Scheme proceedings and its impact on the ongoing appeals before the Tribunal.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH : BANGALORE

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

For Appellant: Shri Akshay Mehta, CA
For Respondent: Shri Priyadarshi Mishra, Jt. CIT(DR)(ITAT), Bengaluru
Hearing: 07.12.2020Pronounced: 31.12.2020

Per N.V. Vasudevan, Vice President These appeals by two different assessees are against the separate orders dated 23.07.2018 of the CIT(Appeals)-10, Bengaluru relating to the same assessment year 2014-15.

2.

The ld. counsel for the assessees during the course of hearing sought adjournment on the ground that assessees have opted for Vivad Se Vishwas Scheme Act, 2020 [VSVS] by filing Form 1 and Form 3 is awaited from the designated authority. The Bench pointed out that the Bangalore Benches in such cases is dismissing the appeal as withdrawn, with liberty to seek recall of the order, to which he agreed. Accordingly, the appeals are dismissed as withdrawn. However, the assessees are at liberty to seek recall of this order in the event of non-completion of formalities under the VSVS.

3.

In the result, the appeals by the assessees are dismissed as withdrawn.

Pronounced in the open court on this 31st day of December, 2020.

Recent GST High Court judgments

Search GST case law →