3TIER R& D INDIA PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-7(1)(1), BANGALORE

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ITA 2578/BANG/2018Status: DisposedITAT Bangalore02 December 2020AY 2013-142 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal, following its practice in similar cases, dismissed the appeal as withdrawn. However, the assessee was granted liberty to seek recall of the order if Form 3 was not received or for any other reason under the scheme.

What were the facts?

The assessee sought an adjournment of their appeal before the ITAT, Bangalore, as they had opted for the Vivad Se Vishwas Scheme. The assessee was awaiting Form 3 under the scheme.

What were the issues?

The primary issue was the assessee's request for adjournment due to opting for the Vivad Se Vishwas Scheme and the consequent procedural outcome for the pending appeal.

Which sections of the Income-tax Act were involved?

Vivad Se Vishwas Scheme Act, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH : BANGALORE

Before: SHRI N.V. VASUDEVAN & SHRI B.R. BASKARAN

For Appellant: Shri K. Keertinarayan, CA
For Respondent: Smt R. Premi, Jt.CIT(DR)(ITAT), Bengaluru
Hearing: 02.12.2020Pronounced: 02.12.2020

Per N.V. Vasudevan, Vice President

1.

This appeal by the assessee is directed against the order dated 06.03.2018 of the CIT(Appeals)-10, Bengaluru relating to assessment year 2013-14.

2.

During the course of hearing of the appeals, the ld. counsel for the assessee sought adjournment of the appeal stating that the assessee has opted for Vivad Se Vishwas Scheme Act, 2020 [VSVS] by filing Form 1 & 2, and Form 3 is awaited by the designated authority. The Bench pointed out that the Bangalore Benches in such cases are dismissing the appeal as withdrawn, with liberty to seek recall of the order, to which he agreed. Accordingly, the appeal is dismissed as withdrawn. However, the assessee is at liberty to seek recall of this order in the event of non-receipt of Form No.3, or for any such reason under the VSVS.

3.

In the result, the appeal by the assessee is dismissed as withdrawn.

Pronounced in the open court on this 2nd day of December, 2020.

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