M/S. MAHAVEER MEDICARE,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 1(2), BANGALORE

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ITA 1407/BANG/2019Status: DisposedITAT Bangalore03 June 2020AY 2010-113 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The Tribunal dismissed the appeals as withdrawn, acknowledging the assessee's participation in the Vivad Se Vishwas Scheme. The assessee was granted liberty to seek recall of the order if necessary.

What were the facts?

The assessee filed appeals against penalties levied under Section 271(1)(c). The assessee later filed applications under the Vivad Se Vishwas Scheme, 2020, for settlement of tax disputes.

What were the issues?

Whether the appeals should be kept pending when the assessee has opted for a settlement scheme and intends to withdraw them.

Which sections of the Income-tax Act were involved?

Section 271(1)(c)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH : BANGALORE

Before: SHRI N.V. VASUDEVAN & SHRI B R BASKARAN

For Respondent: Smt. R. Premi, Jt.CIT(DR)(ITAT), Bengaluru
Hearing: 03.06.2020Pronounced: 03.06.2020

Per Bench The assessee has filed these appeals challenging the common order dated 30-04-2019 passed by Ld CIT(A)-11, Bengaluru and they relate to the assessment years 2010-11 to 2014-15. The assessee is aggrieved by the decision of Ld CIT(A) in confirming the penalty of Rs.1.30 lakhs, Rs.1.58 lakhs, Rs.1.72 lakhs, Rs.2.66 lakhs and Rs.4.14 lakhs levied by the assessing officer u/s 271(1)(c) of the Act respectively for AYs 2010-11 to 2014-15.

2.

None appeared on behalf of the assessee. However, the assessee has furnished a letter dated 01st day of June, 2020 and in that letter, inter alia, it is stated as under:-

1.

“2. The appellant has filed Form 1 and 2 under The Direct Tax Vivad Se Vishwas Act on 30-05-2020 with respect to above appeals and Form 3 is being awaited. A copy of the screenshot from the Income tax Portal evidencing filing of Forms is enclosed. Once, Form-3 is issued, I will be withdrawing the above appeals filed before the honourable Tribunal.” Accordingly the assessee has prayed for adjournment of these appeals.

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 Scheme 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. She submitted that the Form no.3 shall be issued to the assessee in due course and accordingly she submitted that these appeals of the assessee may be dismissed as withdrawn, as the assessee, in any way, is required to withdraw the appeal.

4.

We heard Ld D.R and perused the record. Since the assessee has opted for Vivad Se Vishwas Scheme, 2020, the appellant would be moving application for withdrawing the present appeals filed before the Tribunal in due course. Since the assessee has already filed the necessary applications before the tax authorities under the above said scheme, we are of the view that no purpose will be served in keeping these appeals pending. Accordingly we dismiss all these appeals of the assessee as withdrawn.

5.

The assessee 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. Hence the assessee has sought adjournment till the time Form no.3 is received from the department, 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 appeals, the assessee is given liberty to move appropriate application for recall of the present order in accordance with the law, if the assessee intends to do so.

6.

In the result, all the three appeals of the assessee are dismissed as withdrawn.

Pronounced in the open court on this 03rd day of June, 2020.

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