DR.BHASKAR.S,PUTTUR vs. INCOME TAX OFFICER WARD-1, PUTTUR

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ITA 848/BANG/2017Status: DisposedITAT Bangalore09 October 2020AY 2011-122 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The Tribunal dismissed the appeal as withdrawn. Liberty was granted to the assessee to approach the Tribunal for recall of the order if they opt out of the Vivad Se Vishwas Scheme.

What were the facts?

The assessee opted for the Vivad Se Vishwas Scheme, 2020. The assessee's counsel agreed to dismiss the appeal as withdrawn with liberty to recall the order if the scheme option is not finalized.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme, with a provision for recall.

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, “A” BENCH : BANGALORE

Before: SHRI. A. K. GARODIA & SHRI. GEORGE GEORGE K

For Appellant: Shri. Pranav Krishna, Advocate
For Respondent: Shri. Priyadarshi Mishra, JCIT (DR)(ITAT), Bengaluru
Hearing: 24.09.2020Pronounced: 09.10.2020

O R D E R

Per A. K. Garodia, Accountant Member:

1.

This appeal is filed by the assessee and the same is directed against the Order of the learned CIT (A) Mangalore dated 28.02.2017.

2.

Learned AR of the assessee orally stated that the assessee is opting for Vivad Se Vishwas Scheme, 2020. In the course of hearing, it was the proposition put forward by the Bench that under these facts, the appeal of the assessee may be dismissed as withdrawn and liberty may be granted to the assessee to approach this Tribunal for recall of this order under section 254(2) of the Act in case the assessee finally opts out of Vivad Se Vishwas Scheme, 2020. In reply, it was submitted by learned AR of the assessee that if such liberty is granted to the assessee, then he has no objection about dismissal of the appeal as withdrawn. Learned DR of the Revenue also agreed to this proposition put forward by the Bench.

3.

In view of above discussion, we dismiss this appeal as withdrawn and grant liberty to the assessee to approach this Tribunal for recall of this Tribunal order under section 254(2) of the Act in case the assessee finally opts out of Vivad Se Vishwas Scheme, 2020 for any reason.

4.

In the result, assessee’s appeal is dismissed.

Pronounced in the open court on the date mentioned on the caption page.

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