M/S HEALTH AND GLOW PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1(1) (INTL TAXN), BANGALORE

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ITA 2899/BANG/2018Status: DisposedITAT Bangalore16 December 2020AY 2010-113 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 had opted for settlement under the Vivad Se Vishwas Act and would withdraw the appeal in due course. Therefore, keeping the appeal pending would serve no purpose.

What were the facts?

The assessee opted to settle the dispute under the Direct Tax Vivad Se Vishwas Act. They filed the necessary forms and were awaiting a settlement certificate. The assessee sought an adjournment of the appeal proceedings.

What were the issues?

Whether the appeal should be kept pending when the assessee has opted for settlement under a specific dispute resolution scheme.

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, “C’’ BENCH: BANGALORE

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

For Appellant: Shri B. Sudheendra, A.R
For Respondent: Shri K.V. Arvind & Shri Dilip
Hearing: 16.12.2020Pronounced: 16.12.2020

PER B.R. BASKARAN, ACCOUNTANT MEMBER:

1.

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.

2.

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.

3.

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.

4.

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

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