BODA VENKATA NAGEWARA RAO,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-3(1)(2), BANGALORE

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ITA 1675/BANG/2018Status: 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The Tribunal agreed to dismiss the appeals as withdrawn, granting the assessee liberty to seek recall of the order if they opt out of the Vivad Se Vishwas Scheme.

What were the facts?

The assessee's appeals were listed for hearing. The assessee expressed an intention to opt for the Vivad Se Vishwas Scheme, 2020.

What were the issues?

The primary issue was how to proceed with the appeals given the assessee's intention to utilize the Vivad Se Vishwas Scheme.

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: Smt. Pratibha R, Advocate
For Respondent: Shri. Sundar Rajan, Addl. CIT (DR)(ITAT), Bengaluru
Hearing: 24.09.2020Pronounced: 09.10.2020

O R D E R

Per A. K. Garodia, Accountant Member:

1.

These two appeals are filed by the assessee and the same are directed against two separate Orders of the learned CIT (A) both dated 20.03.2018.

2.

Learned AR of the assessee 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it was the proposition put forward by the Bench that under these facts, the appeals of the assessee may be dismissed as withdrawn and liberty may be granted to the assessee to approach this Tribunal for recall of this order under section 254(2) of the Act in case the assessee finally opts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assessee that if such liberty is granted to the assessee, then she has no objection about dismissal of these appeals as withdrawn.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In view of above discussion, we dismiss these two appeals as withdrawn and grant liberty to the assessee to approach this Tribunal for recall of this Tribunal order under section 254(2) of the Act in case the assessee finally opts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, both appeals of the assessee are dismissed.

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

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