What did the Tribunal hold?

The Tribunal considered the submissions and decided that keeping the appeal pending would serve no purpose as the assessee had already initiated proceedings under the Vivad Se Vishwas Act. The appeal was dismissed as withdrawn.

The assessee filed an appeal against the CIT(A)'s order. The assessee had also filed an application under the Direct Tax Vivad Se Vishwas Act for dispute settlement and was awaiting Form No. 3.

What were the issues?

Whether the appeal should be adjourned or dismissed given the assessee's application under the Vivad Se Vishwas Act for dispute settlement.

M/S Preeadith Consultancy, Shimoga vs ITO | ITAT Bangalore 2020

Income Tax Appellate Tribunal, “B’’ BENCH: BANGALORE

Before: SHRI B. R. BASKARAN & SMT. BEENA PILLAI

For Appellant: Shri V.Srinivasan, A.R

For Respondent: Shri Priyadarshi Mishra, D.R

Hearing: 20.10.2020Pronounced: 20.10.2020

PER B.R. BASKARAN, ACCOUNTANT MEMBER:

The assessee has filed this appeal challenging the order dated 30-06-2016 passed by Ld CIT(A), Davangere for assessment year 2009-10.

The Ld Counsel appearing for the assessee submitted that the assessee has filed application under Direct Tax Vivad Se Vishwas Act for settlement of the dispute and Form no.3 is awaited. Accordingly, the assessee has prayed that the appeal may be adjourned.

M/s. Preeadith Consultancy, Shimoga

Page 2 of 3 3. 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. He submitted that the Form no.3 shall be issued to the assessee in due course and accordingly he submitted that the appeal of the assessee may be dismissed as withdrawn, as the assessee, in any way, is required to withdraw the appeal.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 D.R further submitted that, in this type of cases, the Tribunal is giving liberty to seek recall of the order, if the appeal is dismissed by the bench.

We heard the parties and perused the record. The submissions made by Ld D.R are considered. Since the assessee has already filed 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. Since the assessee has already filed the necessary applications before the tax authorities under the above said Act, we are of the view that no purpose will be served in keeping this appeal pending. Accordingly we dismiss the appeal of the assessee as withdrawn.

The Ld A.R has stated that he has not received Form no.3, in which the tax amount to be paid by the assessee shall be intimated by the department and the process will be completed upon receipt of Form no.3, meaning thereby, the assessee wants to make sure that the tax liability mentioned by him in Form no.1 should get confirmed by the revenue. Under these set of facts, since we have dismissed the appeal, 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.

M/s. Preeadith Consultancy, Shimoga

Page 3 of 3 6. In the result, the appeal of the assessee is dismissed as withdrawn. Pronounced in the open Court on 20-10-2020

M/S PREEADITH CONSULTANCY,SHIMOGA vs. INCOME-TAX OFFICER, SHIMOGA

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

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