M/S RAJESH ENTERPRISES,HUBLI vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-3(1), HUBLI

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ITA 19/BANG/2019Status: DisposedITAT Bangalore24 November 2020AY 2012-132 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 noted that the assessee had opted for the Vivad Se Vishwas Scheme and filed the necessary forms. Since the scheme provides for settlement, the tribunal decided that keeping the appeals pending would serve no purpose.

What were the facts?

The assessee filed appeals against the orders of the CIT(A) for assessment years 2010-11 to 2013-14. During the hearing, the assessee informed the tribunal that they intended to settle the litigation under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

The primary issue was whether the appeals should be kept pending when the assessee had opted for a settlement scheme. The tribunal considered the implications of the Vivad Se Vishwas Scheme on ongoing litigation.

Which sections of the Income-tax Act were involved?

Section 254(2)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH : BANGALORE

Before: SHRI. CHANDRA POOJARI & SHRI. PAVAN KUMAR GADALE

For Appellant: Shri. Pranav Krishna, Advocate
For Respondent: Shri. Kannan N, JCIT (DR)(ITAT), Bengaluru
Hearing: 24.11.2020Pronounced: 24.11.2020

O R D E R Per Bench: These are the appeals filed by the assessee against the separate orders of CIT(A), Hubli, dated 16.10.2018.

2.

At the time of hearing, learned AR of the assessee submitted that letter dated 24th November, 2020 is filed stating that the assessee is intending to settle the litigation by opting for Vivad Se Vishwas Scheme, 2020, and has filed Form No.1 and 2 under the Vivad Se Vishwas Scheme, 2020. The learned Departmental Representative has no objection.

3.

We heard the rival contentions and perused the material on record. The assessee has opted for Vivad Se Vishwas Scheme, 2020, and has filed Form Nos.1 and 2. Since the assessee has already filed the application, opting for Vivad Se Vishwas Scheme, 2020, we are of the view that no purpose will be served in keeping the appeals pending. Accordingly, we dismiss the appeals of the assessee as withdrawn and the assessee is at liberty to move an application under section 254(2) of the Act to recall the present order if the assessee indents to do so, in accordance with the provisions of law.

4.

In the result, all the four appeals of the assessee are dismissed as withdrawn.

Pronounced in the open court on the date mentioned on the caption page.

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