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Income Tax Appellate Tribunal, “C’’ BENCH: BANGALORE
Before: SHRI GEORGE GEORGE K. & SHRI B.R. BASKARAN
PER B.R. BASKARAN, ACCOUNTANT MEMBER:
The assessee has filed this appeal challenging the order dated 13-08-2018 passed by Ld CIT(A)-12, Bengaluru and it relates to the assessment year 2010-11.
The Ld Counsel appearing for the assessee submitted that the assessee has opted to settle the dispute under Direct Tax Vivad Se Vishwas Act for settlement of the dispute. He submitted that the M/s. Health and Glow Private Ltd., Bangalore
Page 2 of 3 assessee has filed relevant forms 1 & 2 before the designated authority and is awaiting certificate in Form No.3. Accordingly, the Ld A.R sought adjournment of the case. The Ld A.R also submitted that the Bangalore benches of the Tribunal are dismissing the appeal in such cases with the liberty to seek recall of the order, if something goes wrong.
We heard Ld D.R. Since the assessee has opted to settle the dispute 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. Hence, 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 Accordingly we dismiss the appeal of the assessee as withdrawn.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.
In the result, the appeal of the assessee is dismissed as withdrawn. Order pronounced in the open court on 16th Dec, 2020
Sd/- Sd/- (George George K.) (B.R. Baskaran) Judicial Member Accountant Member Bangalore, Dated 16th Dec, 2020. VG/SPS
M/s. Health and Glow Private Ltd., Bangalore