LAVANYA GIRIRAJU,BENGALURU vs. THE INCOME TAX OFFICER, WARD- 2(2)(4), BENGALURU

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ITA 1930/BANG/2019Status: DisposedITAT Bangalore23 October 2020AY 2015-162 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The Tribunal agreed to dismiss the appeal as withdrawn, following the practice of the Bangalore Benches. The assessee was granted liberty to seek recall of the order if the confirmation form was not issued or for other reasons under the scheme.

What were the facts?

The assessee sought an adjournment for their appeal as they had opted for the Vivad Se Vishwas Scheme. They had filed the necessary forms and were awaiting a confirmation form from the designated authority.

What were the issues?

The primary issue was the procedural handling of an appeal pending the finalization of the assessee's enrollment in 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 A K GARODIA

For Appellant: Smt. Suman Lunkar, CA
For Respondent: Smt. R. Premi, Jt.CITDR (ITAT), Bengaluru
Hearing: 20.10.2020Pronounced: 23.10.2020

Per N.V. Vasudevan, Vice President

1.

This appeal is filed by the assessee against the order of CIT(Appeals)-5, Bengaluru, relating to assessment year 2015-16.

2.

The assessee has filed a Memo dated 15.10.2020 seeking adjournment on the ground that the assessee has opted for Vivad Se Vishwas Scheme Act (VSVS), 2020 by filing the necessary Form No.1 & 2 on 5.5.2020. It is also stated that the pending appeal is deemed to have been withdrawn on issue of Form 3 by the designated authority, but Form 3 is awaited under the Scheme. The Bench pointed out that the Bangalore Benches in such cases is dismissing the appeal as withdrawn, with liberty to seek recall of the order, to which the ld.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 Accordingly, the appeal is dismissed as withdrawn.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 Form No.3 not being issued by the department, or for any such reason under the VSVS.

3.

In the result, the appeal is dismissed.

Pronounced in the open court on this 23rd day of October, 2020.

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