SMT. SHANTHA LAKSHMI JAYARAM,BELLARY vs. ADDITIONAL COMMISSIONER OF INCOME TAX, BELLARY RANGE, BELLARY

The Counsel of the assessee has filed an application seeking adjournment of the case on the ground that the assessee is opting to settle the dispute under Direct Tax Vivad Se Vishwas Act.

The Ld D.R, however, submitted that the assessee has to withdraw the pending appeals 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 Accordingly he submitted that the appeal of the assessee may be dismissed as withdrawn, as the assessee, in any way, is required to withdraw the appeal.

The Ld A.R, in the rejoinder, submitted that the assessee shall be filing the forms under Direct Tax Vivad Se Vishwas Act. He submitted that, in case the appeal is dismissed, the assessee should be given liberty to seek recall of the order, if something goes wrong.

We heard the parties and perused the record. The submissions made by parties are considered. Since the assessee has opted to file 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 these 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 Accordingly we dismiss the appeal of the assessee as withdrawn.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.

In the result, the appeal of the assessee is dismissed as withdrawn. Pronounced in the open court on this 26th day of October, 2020. Sd/- Sd/- ( BEENA PILLAI ) ( B R BASKARAN ) JUDICIAL MEMBER ACCOUNTANT MEMBER Bangalore, Dated, the 26th October, 2020. /Desai S Murthy / Dwk Copy to:

Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR, ITAT, Bangalore.