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Income Tax Appellate Tribunal, “C” BENCH : BANGALORE
Before: SHRI N.V. VASUDEVAN & SHRI B R BASKARAN
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.
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 The Bench pointed out that the Bangalore Benches in such cases is dismissing the appeal as withdrawn, with liberty to seek recall of the order, to which the ld.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 Accordingly, the appeals are dismissed as withdrawn.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.
In the result, all the appeals are dismissed as withdrawn.
Pronounced in the open court on this 23rd day of November, 2020.