YOUNIS ZIA vs. DCIT,
In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.
What did the Tribunal hold?
The Tribunal dismissed the appeals as withdrawn, granting the assessee liberty to seek recall of the order if they opt out of the Vivad Se Viswas scheme or face issues under the Act. This was based on the Tribunal's consistent view that keeping such appeals pending serves no purpose.
What were the facts?
The assessee wished to avail the benefit of the Vivad Se Viswas Act, 2020, for the assessment years 2008-09 to 2010-11. The assessee requested that the appeals be kept in abeyance to pursue this option.
What were the issues?
Whether appeals should be kept in abeyance to allow the assessee to avail the Vivad Se Viswas Act benefit. The Tribunal's power to recall its own orders.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “B” BENCH : BANGALORE
Before: SHRI A. K. GARODIA & SMT. BEENA PILLAI
O R D E R PER ARUN KUMAR GARODIA, A. M.: These three appeals are filed by the assessee and the same are directed against three separate orders of CIT (A) – VI dated 24.12.2012 for A. Y. 2008 – 09, dated 24.12.2012 for A. Y. 2009 – 10 and dated 26.09.2017 for A. Y. 2010 – 11. All these appeals were heard together and are being disposed of by this common order for the sake of convenience.
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