SHRI.YUNUS ZIA,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1(3), BANGALORE

ITA 470/BANG/2018Status: DisposedITAT Bangalore19 October 2020AY 2010-112 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The Tribunal dismissed the appeals as withdrawn, granting the assessee liberty to seek recall of the order if they opt out of the Vivad Se Viswas scheme or face issues under it. 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, and the appropriate course of action for the Tribunal in such circumstances.

Which sections of the Income-tax Act were involved?

Section 254(2)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH : BANGALORE

Before: SHRI A. K. GARODIA & SMT. BEENA PILLAI

Hearing: 08.10.2020Pronounced: 19.10.2020

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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