SMT ANURADHA RAJENDRA GUPTA,BANGALORE vs. INCOME TAX OFFICER WARD-7(2)(1), BANGALORE

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ITA 3255/BANG/2018Status: DisposedITAT Bangalore14 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The Tribunal noted that since the assessee has opted for the Vivad Se Vishwas Act, the appeal would be withdrawn in due course. Keeping the appeal pending would serve no purpose.

What were the facts?

The assessee opted to file an application under the Vivad Se Vishwas Act, 2020. The assessee's representative requested the appeal be dismissed with liberty to move for recall if needed. The revenue representative agreed, stating the assessee must withdraw pending appeals.

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Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas scheme.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 “ A ” BENCH: BANGALORE

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

For Appellant: Shri Ravi Kiran M, C.A
For Respondent: Dr. Shankar Prasad K, Addl. CIT
Hearing: 14.09.2020

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)-7, Bangalore Dt.01.10.2018. The relevant Assessment Year is 2015-16.

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issued to the assessee in due course and accordingly he submitted that the appeal of the assessee may be dismissed as withdrawn, as the assessee, in any way, is required to withdraw the appeals.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: 14.09.2020. *Reddy GP

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