M/S HEERA GRANITES PRIVATE LIMITED,BANGALORE vs. THE INCOME TAX OFFICER WARD-3(1)(3), BANGALORE
In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.
What did the Tribunal hold?
The Tribunal dismissed the appeal as withdrawn, acknowledging the assessee's intention to settle the dispute under the Vivad Se Vishwas Act. The assessee was granted liberty to seek recall of the order if necessary.
What were the facts?
The assessee opted to settle the dispute under the Direct Tax Vivad Se Vishwas Act, 2020. The assessee sought an adjournment to complete the settlement process.
What were the issues?
Whether the appeal should be kept pending when the assessee has opted for settlement under the Vivad Se Vishwas Act.
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
PER B.R. BASKARAN, ACCOUNTANT MEMBER:
The assessee has filed this appeal challenging the order dated 27-11-2018 passed by Ld CIT(A)-3, Bengaluru and it relates to the assessment year 2012-13.
The Ld Counsel for 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.
M/s. Heera Granites Pvt. Ltd., 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 Accordingly she submitted that the appeal of the assessee may be dismissed as withdrawn, as the assessee, in any way, is required to withdraw the appeal.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 8th Dec, 2020
Sd/- Sd/- (George George K.) (B.R. Baskaran) Judicial Member Accountant Member Bangalore, Dated 8th Dec, 2020. VG/SPS
M/s. Heera Granites Pvt. Ltd., Bangalore
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