UNNIKRISHNAN,BANGALORE vs. INCOME TAX OFFICER WARD-4(2)(4), BANGALORE

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ITA 238/BANG/2019Status: DisposedITAT Bangalore18 November 2020AY 2010-113 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee had opted for the Vivad Se Vishwas scheme and would withdraw the appeals in due course. Since no purpose would be served by keeping the appeals pending, the Tribunal dismissed the appeals as withdrawn.

What were the facts?

The assessee filed an appeal before the ITAT. The assessee had also opted for the Direct Tax Vivad Se Vishwas Act, 2020, and filed initial forms under the scheme. The assessee sought an adjournment to await Form 3, which would confirm the tax amount payable.

What were the issues?

Whether the appeal should be adjourned pending receipt of Form 3 under the Vivad Se Vishwas scheme, or dismissed as withdrawn given the assessee's participation in the scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH : BANGALORE

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

For Appellant: Shri. V. Narendra Sharma, Advocate
For Respondent: Shri. Kannan Narayanan, Jt.CIT(DR)(ITAT), Bengaluru
Hearing: 18.11.2020Pronounced: 18.11.2020

IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER Assessment Year : 2010-11 Shri. Unnikrishnan, Vs. The Income Tax Officer, 304, A Block, UKN Esperenza, Ward – 4(2)(4), Thubarahalli, Bengaluru. Whitefield, Bengaluru – 560 066. PAN: AAKPU 5227 D APPELLANT RESPONDENT Appellant by : Shri. V. Narendra Sharma, Advocate Respondent by : Shri. Kannan Narayanan, Jt.CIT(DR)(ITAT), Bengaluru. Date of hearing : 18.11.2020 Date of Pronouncement : 18.11.2020 O R D E R Per N.V. Vasudevan, Vice President This is an appeal by the assessee against the order dated 25.09.2018 of CIT(A) – 4, Bengaluru, relating to Assessment Year 2010-11.

2.

The learned Counsel for the assessee has filed a Memo dated 16.11.2020 wherein it has been mentioned that the appellant has filed Form 1 and 2 under The Direct Tax Vivad Se Vishwas Act 2020 with respect to above appeals and Form 3 is awaited. In the Memo there is a prayer for adjourning the matter and that once, Form-3 is issued, the assessee will be withdrawing the above appeals filed before the honourable Tribunal. Accordingly, the assessee has prayed for adjournment of these appeals.

3.

The Ld D.R, however, submitted that the assessee has to withdraw the pending appeals after filing Form VSV-1 as per Vivad Se Vishwas Scheme 2020. Thereafter, the assessee is required to furnish a copy of the same along with the proof of payment of tax as determined by the tax official to the department. She submitted that the Form no.3 shall be issued to the assessee in due course and accordingly she submitted that these appeals of the assessee may be dismissed as withdrawn, as the assessee, in any way, is required to withdraw the appeal.

4.

We heard Ld D.R and perused the record. Since the assessee has opted for Vivad Se Vishwas Scheme, 2020, the appellant would be moving application for withdrawing the present appeals filed before the Tribunal in due course. Since the assessee has already filed the necessary applications before the tax authorities under the above said scheme, we are of the view that no purpose will be served in keeping these appeals pending. Accordingly we dismiss this appeal of the assessee as withdrawn.

5.

The assessee has stated that he has not received Form no.3, in which the tax amount to be paid by the assessee shall be intimated by the department. Hence the assessee has sought adjournment till the time Form no.3 is received from the department, meaning thereby, the assessee wants to make sure that the tax liability mentioned by him in Form no.1 should get confirmed by the revenue. Under these set of facts, since we have dismissed the appeals, the assessee is given liberty to move appropriate application for recall of the present order in accordance with the law, if the assessee intends to do so.

6.

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

Pronounced in the open court on this 15th day of November, 2020.

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