SHRI. SOBHAGMAL KUMAR AMARISH,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 2(2)(1), BANGALORE

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ITA 2537/BANG/2019Status: DisposedITAT Bangalore22 September 2020AY 2016-173 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The Tribunal dismissed the appeals filed by the assessee as withdrawn, acknowledging the assessee's decision to pursue resolution under the Vivad Se Vishwas Act. The assessee was granted liberty to seek recall of the order if needed.

What were the facts?

The assessee opted to file an application under the Vivad Se Vishwas Act, 2020. Both the assessee's representative and the revenue's representative agreed that the appeals should be dismissed as withdrawn.

What were the issues?

Whether the appeals should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas scheme.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

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

For Appellant: Shri S.V.Ravi Shankar, Advocate
For Respondent: Shri Muzaffar Hussain, CIT (D.R)
Hearing: 22.09.2020

O R D E R PER SHRI GEORGE GEORGE K, JM : These appeals at the instance of the assessee are directed against different orders of Commissioner of Income Tax (Appeals)-2, Bangalore. Since common issue is involved in these appeals, they are heard together and consolidated order is

2.

At the time of hearing, the learned Authorised Representative submitted that the assessee has opted to file an application under the Vivad Se Vishwas Act, 2020. Accordingly, ld. AR submitted that these appeals may be dismissed with the liberty to move appropriate application for recall of the present order in accordance with law, if the assesses 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 assesses in due course and accordingly he submitted that the appeals of the assessee may be dismissed as withdrawn, as the assesses, 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 is interested in not prosecuting these appeals filed before the Tribunal. Since the assessee is intended to file the necessary applications before the tax authorities under the 3 & 2537/Bang/2019 above said scheme, we are of the view that no purpose will be served in keeping the appeals pending. Accordingly, we dismiss the appeals of the assesses as withdrawn. Further the assesses are at liberty to move appropriate application for recall of the present order in accordance with the law, if the assesses intends to do so.

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