What did the Tribunal hold?

The tribunal dismissed the appeal as withdrawn, granting the assessee liberty to seek recall of the order if issues arise with the Vivad Se Vishwas Scheme.

The assessee sought an adjournment for their appeal as they had opted for the Vivad Se Vishwas Scheme. The tribunal noted that the Bangalore Benches typically dismiss such appeals as withdrawn.

What were the issues?

The primary issue was the procedure for handling appeals where the assessee has opted for the Vivad Se Vishwas Scheme.

Manish Bhutra vs ITO | ITAT Bangalore 2020

Income Tax Appellate Tribunal, “A” BENCH : BANGALORE

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

For Appellant: Smt. Suman Lunkar, CA

For Respondent: Shri Kannan Narayanan, Jt.CIT(DR)(ITAT), Bengaluru

Hearing: 25.11.2020Pronounced: 25.11.2020

Per N.V. Vasudevan, Vice President

This appeal by the assessee is directed against the order dated 18.07.2018 of the CIT(Appeals)-5, Bengaluru, relating to assessment year 2015-16.

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 The Bench pointed out that the Bangalore Benches in such cases is dismissing the appeal as withdrawn, with liberty to seek recall of the order, to which he agreed. Accordingly, the appeal is dismissed as withdrawn.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.

In the result, the appeal by the assessee is dismissed as withdrawn.

Pronounced in the open court on this 25th day of November, 2020.

MANISH BHUTRA,BANGALORE vs. THE INCOME TAX OFFICER WARD-5(3)(2), BANGALORE

What did the Tribunal hold?

What were the facts?

What were the issues?

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