AJAY LUNIA,BANGALORE vs. THE INCOME TAX OFFICER WARD-5(3)(4), BANGALORE

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ITA 2133/BANG/2018Status: DisposedITAT Bangalore23 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The Tribunal agreed to dismiss the appeals as withdrawn, based on the assessees' counsel's request. This dismissal was with the liberty to seek recall of the order if issues arose with the Vivad Se Vishwas Scheme.

What were the facts?

The assessees sought an adjournment of their appeals before the ITAT, stating they had opted for the Vivad Se Vishwas Scheme. They had filed initial forms but were awaiting further documentation.

What were the issues?

The primary issue was whether the appeals should be adjourned or dismissed as withdrawn due to the assessees' participation in the Vivad Se Vishwas Scheme.

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: Smt. Suman Lunkar, CA
For Respondent: Smt. R. Premi, Addl. CIT(DR)(ITAT), Bengaluru
Hearing: 23.11.2020Pronounced: 23.11.2020

Per N.V. Vasudevan, Vice President These two appeals are filed by different assesses against the order dated 24.04.2018 and 23.04.2018 respectively of the CIT(Appeals)-5, Bengaluru, both for the assessment year 2015-16. They were heard together and are disposed of by this common order for the sake of convenience.

2.

During the course of hearing of the appeals, the ld. counsel for the assessees sought adjournment of these appeals stating that the assessees have opted for Vivad Se Vishwas Scheme Act, 2020 [VSVS] and have filed Form 1 & 2, however, 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 The Bench pointed out that the Bangalore Benches in such cases is dismissing the appeal as withdrawn, with liberty to seek recall of the order, to which the ld. counsel for the assessees agreed. Accordingly, the appeals are dismissed as withdrawn. However, the assessees are 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In the result, all the appeals are dismissed as withdrawn.

Pronounced in the open court on this 23rd day of November, 2020.

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