SRI MOHAMMED SHAFIQ ARSHAD,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-7(2)(1), BANGALORE

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ITA 2285/BANG/2018Status: DisposedITAT Bangalore28 October 2020AY 2014-152 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal, following its practice in similar cases, dismissed the appeal as withdrawn. The assessee was granted liberty to seek recall of the order if issues arose with the Vivad Se Vishwas Scheme.

What were the facts?

The assessee filed an appeal before the ITAT. During the hearing, it was submitted that the assessee had opted for the Vivad Se Vishwas Scheme, 2020.

What were the issues?

The primary issue was the procedural consequence of the assessee opting for the Vivad Se Vishwas Scheme while an appeal was pending before the Tribunal.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH : BANGALORE

Before: SHRI N.V. VASUDEVAN & SHRI A K GARODIA

For Appellant: Shri Nitish Ranjan
For Respondent: Dr. Nischal, Jt.CIT(DR)(ITAT), Bengaluru
Hearing: 26.10.2020Pronounced: 28.10.2020

Per N.V. Vasudevan, Vice President

1.

This appeal by the assessee is against the order dated 08.06.2018 of the CIT(Appeals)-14, Bengaluru relating to assessment year 2014-15.

2.

At the time of hearing of the appeal, the ld. counsel for the assessee submitted that the assessee has opted for Vivad Se Vishwas Scheme Act (VSVS), 2020. The Bench pointed out that the Bangalore Benches in such cases is dismissing the appeal as withdrawn, with liberty to seek recall of the order, to which the ld.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 Accordingly, the appeal is dismissed as withdrawn. However, the assessee is 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In the result, the appeal is dismissed as withdrawn.

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

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