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Income Tax Appellate Tribunal, “B” BENCH : BANGALORE
Before: SHRI ARUN KUMAR GARODIA & SHRI GEORGE GEORGE K
Per A.K. Garodia, Accountant Member
This appeal is filed by the assessee and the same is directed against the order of CIT (A) – 2, Bengaluru dated 08.10.2019.
Learned AR of the assessee has moved an application dated 18.09.2020 filed on 21.09.2020 in which it is stated that the assessee had filed Form 1 and 2 under Direct Tax Vivad Se Vishwas Scheme, 2020 in respect of the present appeal. He also submitted in the said letter that the assessee is yet to receive
Page 2 of 3 Form 3 being certificate containing particulars of tax arrears and the amount payable from the Income Tax Department. He submitted that because of this reason that Form 3 is yet to be received from the Department, the hearing may be adjourned. 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it was the proposition put forward by the Bench that under these facts, the appeal of the assessee may be dismissed and withdrawn and liberty may be granted to the assessee to approach this Tribunal for recall of this order under section 254(2) of the Act in case the assessee finally opts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the assessee that if the liberty is granted to the assessee, then he has no objection about dismissal of the appeal as withdrawn.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.
In view of above discussion, we dismiss this appeal as withdrawn and grant liberty to the assessee to approach this Tribunal for recall of this Tribunal order under section 254(2) of the Act in case the assessee finally opts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.
In the result, assessee’s appeal is dismissed.
Pronounced in the open court on the date mentioned on the caption page.