SMT. VEENA SOBHAGMAL,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 2(2)(1), BANGALORE

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ITA 2538/BANG/2019Status: DisposedITAT Bangalore25 September 2020AY 2015-163 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The Tribunal agreed to dismiss the appeal as withdrawn, granting the assessee liberty to seek recall of the order if they opt out of the Vivad Se Vishwas Scheme.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 filed an appeal and subsequently applied for the Direct Tax Vivad Se Vishwas Scheme, 2020. The assessee had not yet received Form 3 from the Income Tax Department, which contains particulars of tax arrears and payable amounts.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee's participation in the Vivad Se Vishwas Scheme, with liberty to recall the order.

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 ARUN KUMAR GARODIA & SHRI GEORGE GEORGE K

For Appellant: Shri. G. S. Prashanth, CA
For Respondent: Shri. Priyadarshi Mishra, JCIT(DR)(ITAT)
Hearing: 21.09.2020Pronounced: 25.09.2020

Per A.K. Garodia, Accountant Member

1.

This appeal is filed by the assessee and the same is directed against the order of CIT (A) – 2, Bengaluru dated 08.10.2019.

2.

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it was the proposition put forward by the Bench that under these facts, the appeal of the assessee may be dismissed and withdrawn and liberty may be granted to the assessee to approach this Tribunal for recall of this order under section 254(2) of the Act in case the assessee finally opts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.

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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