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Income Tax Appellate Tribunal, “A’’ BENCH: BANGALORE
Before: SHRI B. R. BASKARAN & SMT. BEENA PILLAI
PER B.R. BASKARAN, ACCOUNTANT MEMBER:
The assessee has filed this appeal challenging the order dated 09-01-2018 passed by Ld CIT(A)-11, Bengaluru and it relates to the assessment year 2001-02.
The assessee has furnished a letter dated 22nd day of September, 2020, wherein it is stated that the assessee has filed application in Form 1 and Form 2 under Direct Tax Vivad Se Vishwas Act for settlement of the dispute. According, the assessee has stated that the appeal may be decided based on the above facts.
Ananda Social & Educational Trust, Bangalore
Page 2 of 3 3. The Ld D.R, however, submitted that the assessee has to withdraw the pending appeals after filing 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. He 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issued to the assessee in due course and accordingly he submitted that the appeal of the assessee may be dismissed as withdrawn, as the assessee, in any way, is required to withdraw the appeal.
The Ld A.R, in the rejoinder, submitted that the assessee should be given liberty to seek recall of the order, if the appeal is dismissed by the bench.
We heard the parties and perused the record. Since the assessee has already filed applications in Form 1 and Form 2 under Direct Tax Vivad Se Vishwas Act, 2020, the appellant would be moving application for withdrawing the present appeal filed before the Tribunal in due course. Since the assessee has already filed the necessary applications before the tax authorities under the above said Act, we are of the view that no purpose will be served in keeping these appeal pending. Accordingly we dismiss the appeal of the assessee as withdrawn.
The Ld A.R has stated that he has not received Form no.3, in which the tax amount to be paid by the assessee shall be intimated by the department and the process will be completed upon receipt of Form no.3, meaning thereby, the assessee wants to make sure that the tax liability mentioned by him in Form no.1 should get confirmed by the revenue. Under these set of facts, since we have dismissed the appeal, the assessee is given liberty to move appropriate application
Ananda Social & Educational Trust, Bangalore Page 3 of 3 for recall of the present order in accordance with the law, if the assessee intends to do so.
In the result, the appeal of the assessee is dismissed as withdrawn.
Order pronounced in the open court on 29th Sept, 2020