HARMAN CONNECTED SERVICES CORPORATION INDIA PVT LTD,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3(1)(2), BENGALURU

The assessee has filed this appeal challenging the assessment order dated 19-10-2017 passed by the AO for assessment year 2013- 14 u/s 143(3) r.w.s. 144C of the Act, in pursuance of directions issued by Ld Dispute Resolution Panel.

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 filed the prescribed Forms

The Ld D.R, however, submitted that the assessee has to withdraw the pending appeal after filing Form VSV1 as per 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 Accordingly the Ld D.R submitted that the appeal of the assessee may be dismissed as withdrawn, as the assessee, in any way, is required to withdraw the appeal.

The Ld A.R, in the rejoinder, submitted that the assessee should be given liberty to seek recall of the order, if the appeal is dismissed by the bench and something goes wrong.

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. 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 Accordingly we dismiss the appeal of the assessee as withdrawn.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.