SCANIA CV AB,KOLAR vs. DEPUTY COMMISSIONER OF INCOME TAX, BANGALORE

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ITA 727/BANG/2017Status: DisposedITAT Bangalore03 November 2020AY 2013-143 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 would withdraw the appeal in due course. Therefore, keeping the appeal pending would serve no purpose.

What were the facts?

The assessee filed an appeal before the ITAT. Subsequently, the assessee opted to settle the dispute under the Direct Tax Vivad Se Vishwas Act and filed the necessary forms. The assessee sought an adjournment to complete the process.

What were the issues?

Whether the appeal should be kept pending when the assessee has opted for settlement under the Vivad Se Vishwas Act.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144C(13)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH : BANGALORE

Before: SHRI B. R. BASKARAN & SMT. BEENA PILLAI

For Appellant: Ms. Keerthi Narayan, CA
For Respondent: Shri. Farhat Hussain, CIT DR
Hearing: 03.11.2020Pronounced: 03.11.2020

PER B.R.Baskaran, Accountant Member:-

1.

The assessee has filed this appeal challenging the order dated 27-01-2017 passed by the AO for assessment year 2013-14 u/s 143(3) r.w.s. 144C(13) of the Act in pursuance of directions given by Ld Dispute Resolution Panel.

2.

The Ld Counsel of the assessee submitted that the assessee has opted to settle the dispute under Direct Tax Vivad Se Vishwas Act

IT(IT)A No. 727/Bang/2017 Page 2 of 3 and accordingly filed Form 1 and 2 before the designated authorities. Accordingly, he sought for adjournment of the appeal.

3.

The Ld D.R, however, submitted that the assessee has to withdraw the pending appeal after filing Form VSV1 as per Vivad Se Vishwas Act, 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. Accordingly he submitted that the appeal of the assessee may be dismissed as withdrawn, as the assessee, in any way, is required to withdraw the appeal.

4.

The Ld A.R, in the rejoinder, submitted that the assessee has not yet received Form 3 as per Direct Tax Vivas Se Vishwas Act and accordingly submitted that, in case the appeal is dismissed, the assessee should be given liberty to seek recall of the order, if something goes wrong.

5.

We heard the parties and perused the record. The submissions made by parties are considered. Since the assessee has filed applications under Direct Tax Vivad Se Vishwas Act, 2020, the appellant would be moving application for withdrawing the present appeal filed before the Tribunal in due course. Accordingly, we are of the view that no purpose will be served in keeping this appeal pending. Accordingly we dismiss the appeal of the assessee as withdrawn. However, 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.

IT(IT)A No. 727/Bang/2017 Page 3 of 3

6.

In the result, the appeal of the assessee is dismissed as withdrawn. Pronounced in the open Court on 03-11-2020

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