What did the Tribunal hold?

The Tribunal dismissed the appeals as withdrawn, acknowledging the assessee's intention to participate in the VSVS 2020 scheme. Liberty was granted to the assessee to seek recall of the order if Form 1 was not accepted by the revenue.

The assessee sought to withdraw the appeals to avail the VSVS 2020 scheme but required certain details from the Revenue to file Form 1. The assessee requested the Tribunal to dismiss the appeals with liberty to recall the order if issues arose with Form 1 submission.

What were the issues?

The primary issue was the assessee's request to withdraw the appeals to participate in a settlement scheme, with a conditional liberty to recall the dismissal order.

N. Anand Babu Naidu vs DCIT | ITAT Bangalore 2020

Income Tax Appellate Tribunal, ‘B’ BENCH : BANGALORE

Before: SHRI. B. R. BASKARAN & SMT. BEENA PILLAI

For Appellant: Shri Narendra Sharma, Advocate

For Respondent: Shri Dilip Reddy, Jr. Standing

ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal has been filed by assessee against order dated 27/07/2010 passed by Ld.CIT(A)-VI, for assessment year 2006-07.

Page 2 of 6 & 1099/Bang/2010

Ld.AR vide letter dated 2/12/2020 submitted that assessee has decided to go in for VSVS 2020. However certain details are yet to be obtained from Revenue, regarding tax paid over several years. He thus submitted that the appeals may be dismissed with liberty to move appropriate application for recall in the event, form 1 is not accepted by revenue. Ld.AR subsequently filed correspondence with the Department vide letter dated 2/12/2020, wherein it is submitted that several letters were filed with concerned Assessing Officer regarding the same, which is pending. Ld.AR has filed before Ld.Pr.CIT having jurisdiction in this matter, requesting to expedite the details sought for.

Subsequently vide letter dated 02/12/2020, addressed to this Tribunal, it is submitted that assessee will be able to file Form 1 in respect of these appeals as soon as all these details are received. A copy of the said letter is scanned and reproduced as under: ---space left intentionally--------

Page 3 of 6 & 1099/Bang/2010

Ld.Sr.DR submitted that the appeal may be dismiss as no purpose will be served by keeping the appeals pending.

Page 4 of 6 & 1099/Bang/2010

We have perused submissions advances by both sides in light of records placed before us. Assessee has sought for VSVS- scheme 2020, no purpose will be served in keeping the present appeal pending. However we note that assessee has not yet been able to upload form 1 due to nonavailability of certain information mentioned in the letter reproduced hereinabove. We direct Ld. DR to take necessary steps towards filing of form 1 by assessee by assisting to provide the details available with the Department in respect of present appeals. 6.Considering the facts of the present case and the application filed by Ld.AR that assessee would be filing Form No. 1 and 2 with due assistance from revenue,, we dismiss the present appeal as withdrawn. However, liberty is granted to move appropriate application for recall of this order, in the event, if something goes wrong and situation so warrants or Form 1 filed by assessee is not accepted by revenue. Accordingly, assessee’s appeals for year under consideration is allowed to be withdrawn with liberty. In the result, assessee’s appeals are dismissed as withdrawn. Order pronounced in the open court on 3rd Dec, 2020 Sd/- Sd/- (B. R. BASKARAN) (BEENA PILLAI) Accountant Member Judicial Member Bangalore, Dated, the 3rd Dec, 2020. /Vms/

Page 5 of 6 & 1099/Bang/2010

N. ANAND BABU NAIDU,BANGALORE vs. DCIT, BANGALORE

What did the Tribunal hold?

What were the facts?

What were the issues?

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