SMT K LEELAVATHY,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1(3), BANGALORE

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ITA 741/BANG/2017Status: DisposedITAT Bangalore24 September 2020AY 2005-063 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal held that no purpose would be served in keeping the appeal pending as the assessee has opted for the Vivad Se Vishwas Act. Therefore, the appeal was dismissed as withdrawn.

What were the facts?

The assessee opted to file an application under the Vivad Se Vishwas Act, 2020. The learned Departmental Representative stated that the assessee is required to withdraw pending appeals after filing the necessary forms under the scheme.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas scheme.

Which sections of the Income-tax Act were involved?

Vivad Se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, BANGALORE BENCHES “ B ” BENCH: BANGALORE

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

For Appellant: Smt. Preethi S Patel, Advocate
For Respondent: Shri Priyadarshi Mishra, JCIT (D.R)
Hearing: 24.09.2020

O R D E R

PER SHRI GEORGE GEORGE K, JM :

1.

This appeal at the instance of assessee is directed against the order of Commissioner of Income Tax (Appeals)-11, Bangalore Dt.14.01.2015. The relevant Assessment Year is 2005-06.

2.

At the time of hearing, the learned Authorised Representative submitted that these assessee has opted to file an application under the Vivad Se Vishwas Act, 2020. Accordingly, ld. AR submitted that the appeal may be dismissed with the liberty to move appropriate application for recall of the present order in accordance with law, if the assessee intended to do so.

3.

On the other hand, the learned Departmental Representative submitted that the assessee has to withdraw the pending appeals after filing the Form VSV1 as per Vivad Se Vishwas Act, 2020. Thereafter the assessee is required to furnish a copy of the same along with the proof of payment of tax as determined by the tax official to the department. Ld. DR submitted that the Form No.3 shall be issued to the assessee in due course and accordingly he submitted that the appeal of the assessee may be dismissed as withdrawn, as the assessee, in any way, is required to withdraw the appeals.

4.

We have heard both the parties and perused the material on record. Since the assessee has opted for Vivad Se Vishwas Act, 2020, the assessee would be moving application for withdrawing the present appeals filed before the Tribunal in due course. Since the assessee has already filed the necessary application before the tax authorities under the above said scheme, we are of the view that no purpose will be served in keeping the appeal pending. Accordingly, we dismiss the appeal of the assessee as withdrawn. Further the assessee is at liberty to move appropriate application for recall of the present order in accordance with the law, if the assessee intends to do so. 5. In the result, the appeal of the assessee is dismissed as withdrawn. Pronounced in the open court on the date mentioned on the caption page. Sd/- Sd/- (A.K. GARODIA) (GEORGE GEORGE K) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 24.09.2020. *Reddy GP

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