M/S. ALFA ENTERPRISES PRIVATE LIMITED,BANGALORE vs. INCOME TAX OFFICER, WARD -1(1)(2), BANGALORE

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ITA 1091/BANG/2019Status: DisposedITAT Bangalore24 November 2020AY 2015-162 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed the appeals as withdrawn, granting the assessee liberty to seek recall of the order if Form 3 was not received or for other reasons under the scheme.

What were the facts?

The assessee filed declarations under the Vivad Se Vishwas Scheme, 2020, and was awaiting Form 3. The ITAT noted its practice of dismissing appeals as withdrawn in such cases.

What were the issues?

The primary issue was the procedural consequence of filing a declaration under the Vivad Se Vishwas Scheme while appeals were pending.

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 V. Sridhar, CA
For Respondent: Smt. R. Premi, Jt. CIT(DR)(ITAT), Bengaluru
Hearing: 24.11.2020Pronounced: 24.11.2020
2.

At the time of hearing of these appeals, the ld. counsel for the assessee submitted that the assessee has filed necessary declaration in Form 1 & 2 under the Vivad Se Vishwas Scheme Act, 2020 [VSVS] and that issue of Form 3 is awaited. The Bench pointed out that the Bangalore Benches in such cases is dismissing the appeal as withdrawn, with liberty to seek recall of the order, to which he agreed. Accordingly, all the appeals are dismissed as withdrawn.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In the result, all the appeals are dismissed as withdrawn.

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