M/S J J GLASTRONICS PVT LTD,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX (TDS) RANGE-16, BANGALORE

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ITA 367/BANG/2019Status: DisposedITAT Bangalore31 December 2020AY 2011-122 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The tribunal noted that since the assessee had opted for settlement under the Vivad Se Vishwas Act, there was no purpose in keeping the appeal pending. The appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal before the ITAT challenging an order from the CIT(A). The assessee informed the tribunal that they had opted to settle the dispute under the Direct Taxes Vivad Se Vishwas Act, 2020.

What were the issues?

Whether the appeal should be dismissed as withdrawn when the assessee has opted for settlement under the Vivad Se Vishwas Act.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A’’ BENCH: BANGALORE

Before: SHRI GEORGE GEORGE K. & SHRI B.R. BASKARAN

For Appellant: Shri Shree Hari Kutsa, A.R
For Respondent: Shri Kannan Narayanan, D.R
Hearing: 31.12.2020Pronounced: 31.12.2020

PER B.R. BASKARAN, ACCOUNTANT MEMBER:

1.

The assessee has filed this appeal challenging the order dated 29.01.2019 passed by Ld CIT(A)-13, Bengaluru and it relates to the assessment year 2011-12.

2.

The Ld Counsel appearing for the assessee Shri Shree Hari Kutsa, Advocate stated that the assessee has opted to settle the dispute in its appeal under Direct Taxes Vivad Se Vishwas Act, 2020. Accordingly he submitted that Tribunal may pass suitable orders.

M/s. J J Glastronics Pvt. Ltd., Bengaluru

Page 2 of 2 3. The Ld D.R, however, submitted that the Bangalore bench of Tribunal is dismissing the appeal in such kind of cases giving liberty to the assessee to seek recall, if something goes wrong with the application filed by the assessee.

4.

We heard Ld D.R and perused the record. Since the Ld A.R has stated that the assessee has opted to settle the issues contested in the appeal under the Direct Taxes Vivad Se Vishwas Act, 2010, no purpose will be served in keeping this appeal pending. Accordingly, we dismiss the appeal of the assessee as withdrawn. However, we give liberty to the assessee to seek recall of this order in accordance with law, if the circumstances so warrant.

5.

In the result appeal the assessee is dismissed. Order pronounced in the open court on 31st Dec, 2020

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