M/S KARNATAKA JESUIT EDUCATIONAL SOCIETY,BANGALORE vs. THE DEPUTY DIRECTOR OF INCOME TAX (EXEMPTIONS) CIRCLE-17(1), BANGALORE

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ITA 1597/BANG/2018Status: DisposedITAT Bangalore28 October 2020AY 2010-112 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal agreed to dismiss the appeals as withdrawn, following its established procedure for cases opting for the Vivad Se Vishwas Scheme. The assessee was granted liberty to seek recall of the order if necessary.

What were the facts?

The assessee sought an adjournment in the ITAT appeals as they had opted for the Vivad Se Vishwas Scheme. The Tribunal noted its practice of dismissing such appeals as withdrawn.

What were the issues?

Whether the ITAT appeals should be dismissed as withdrawn when the assessee opts for the Vivad Se Vishwas Scheme.

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. Sheetal Borkar, Advocate
For Respondent: Shri R.K. Mishra, CIT-I(DR)(ITAT), Bengaluru
Hearing: 28.10.2020Pronounced: 28.10.2020

Per N.V. Vasudevan, Vice President These appeals are filed by the assessee against the order of CIT(Appeals)-5, Bengaluru, dated 12.3.2018 & 10.3.2018 relating to assessment years 2010-11 & 2011-12.

2.

During the course of hearing of the appeals, the ld. counsel for the assessee sought adjournment on the ground that the assessee has opted for Vivad Se Vishwas Scheme Act (VSVS), 2020 by filing the necessary applications. The Bench pointed out that the Bangalore Benches in such cases is dismissing the appeal as withdrawn, with liberty to seek recall of the order, to which the ld.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 assessee agreed. Accordingly, the appeals are dismissed as withdrawn. However, the assessee is at liberty to seek recall of this order in the event of Form No.3 not being issued by the department, or for any such reason under the VSVS.

3.

In the result, the appeals are dismissed as withdrawn.

Pronounced in the open court on this 28th day of October, 2020.

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