What did the Tribunal hold?

The Tribunal noted that the assessee is required to withdraw the pending appeal as per the Vivad Se Vishwas Act. Therefore, keeping the appeal pending would serve no purpose.

The assessee opted to settle the dispute under the Direct Tax Vivad Se Vishwas Act, 2020. The assessee sought an adjournment to await the settlement process and subsequently withdraw the appeal.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for settlement under the Vivad Se Vishwas Act.

Sri Sanjay Mehrotra vs JCIT | ITAT Bangalore 2020

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

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

For Respondent: Smt. R. Premi, D.R

Hearing: 22.12.2020Pronounced: 22.12.2020

PER CHANDRA POOJARI, ACCOUNTANT MEMBER:

The assessee has filed this appeal challenging the order dated 22-03-2019 passed by Ld CIT(A)-4, Bengaluru and it relates to the assessment year 2012-13.

None appeared on behalf of the assessee. However, the assessee has furnished a letter stating that the assessee has opted to settle the dispute under Direct Tax Vivad Se Vishwas Act for settlement of the dispute by filing Form No.1 & 2 and awaiting for Form No.3. Accordingly the Ld A.R has sought adjournment of the case.

Sri Sanjay Mehrotra, Bangalore Page 2 of 3 3. The Ld D.R, however, submitted that the assessee has to withdraw the pending appeal after filing Form VSV1 as per Direct Tax 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 Accordingly she submitted that the appeal of the assessee may be dismissed as withdrawn, as the assessee, in any way, is required to withdraw the appeal. She submitted that the Bangalore bench of Tribunal is giving liberty to the assessee to seek recall of the order, if so warranted.

We heard the parties and perused the record. 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. 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 Accordingly we dismiss the appeal of the assessee as withdrawn.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.

In the result, the appeal of the assessee is dismissed as withdrawn. Order pronounced in the open court on 22nd Dec, 2020.

Sd/- Sd/- (N.V. Vasudevan) (Chandra Poojari) Vice President Accountant Member Bangalore, Dated 22nd Dec, 2020. VG/SPS

Sri Sanjay Mehrotra, Bangalore

SRI SANJAY MEHROTRA,BANGALORE vs. JOINT COMMISSIONER OF INCOME TAX, RANGE - 2(3), BANGALORE

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