What did the Tribunal hold?

The tribunal dismissed the appeal as withdrawn. The assessee was granted liberty to file an application for recalling the order if their Vivad Se Vishwas application was not accepted.

The assessee bank filed an appeal for the assessment year 2013-2014. The assessee informed the tribunal that they were opting for the Vivad Se Vishwas Scheme and requested an adjournment.

What were the issues?

The primary issue was the assessee's intention to opt for the Vivad Se Vishwas Scheme and its impact on the ongoing appeal.

Sadalga Urban Souharda Sahakari… vs Director of Income Tax… | ITAT Bangalore 2020

Income Tax Appellate Tribunal, BANGALORE BENCHES “A”, BANGALORE

Before: Shri George George K, JM & Shri B.R.Baskaran, AM

Hearing: 22.10.2020

O R D E R

Per George George K, JM :

This appeal at the instance of the assessee is directed against CIT(A)’s order dated 17.05.2018. The relevant assessment year is 2013-2014.

The assessee has filed a letter dated 21.10.2020, wherein it is stated that the assessee is opting for Vivad Se Vishwas Scheme and is in process of filing the application. Hence, it was prayed that the Tribunal may be pleased to grant short adjournment.

The learned Departmental Representative was duly heard.

We have heard the rival submissions and perused the material on record. In similar kind of cases, the Tribunal have dismissed appeal as withdrawn with a liberty to the assessee to file an application for recalling the order, if Form No.1 and 2

M/s.Sadalga Urban Souharda Sahakari Bank Niyamit. filed by the assessee is not accepted by the Department, for any reason. When this was suggested to the learned AR, the learned AR prayed that the assessee may be given an opportunity to file an application for recalling this order, if for some reason Form No.1 and 2 filed by the assessee is not accepted by the Department. Accordingly, this appeal is dismissed as withdrawn. The assessee is given the liberty to move appropriate application for recalling the present order in accordance with law, if the assessee intends to do so.

In the result, the appeal filed by the assessee is dismissed, as withdrawn.

SADALGA URBAN SOUHARDA SAHAKARI BANK NIYAMIT,BELGAUM vs. DIRECTOR OF INCOME TAX (INTELLIGENCE & CRIMINAL INVESTIGATION), BANGALORE

What did the Tribunal hold?

What were the facts?

What were the issues?

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