M/S ANANDA SOCIAL AND EDUCATIONAL TRUST,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1(3), BANGALORE

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ITA 587/BANG/2018Status: DisposedITAT Bangalore29 September 2020AY 2001-023 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee had initiated settlement proceedings under the Vivad Se Vishwas Act. Therefore, the appeal was dismissed as withdrawn, with liberty granted to the assessee to seek recall of the order if necessary.

What were the facts?

The assessee filed an appeal before the ITAT. Subsequently, the assessee filed an application under the Direct Tax Vivad Se Vishwas Act, 2020, for settlement of the dispute. The assessee requested the appeal be decided based on this development.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for settlement under the Vivad Se Vishwas Act.

Which sections of the Income-tax Act were involved?

Direct Tax Vivad Se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A’’ BENCH: BANGALORE

Before: SHRI B. R. BASKARAN & SMT. BEENA PILLAI

For Appellant: Shri V. Sridhar, A.R
For Respondent: Shri Gollapinni Mallikarjuna, D.R
Hearing: 28.09.2020Pronounced: 29.09.2020

PER B.R. BASKARAN, ACCOUNTANT MEMBER:

1.

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.

2.

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issued to the assessee in due course and accordingly he submitted that the appeal of the assessee may be dismissed as withdrawn, as the assessee, in any way, is required to withdraw the appeal.

4.

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.

5.

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.

6.

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.

7.

In the result, the appeal of the assessee is dismissed as withdrawn.

Order pronounced in the open court on 29th Sept, 2020

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