SMT. JACQUELINE MARY DOLPHINA,BANGALORE vs. INCOME TAX OFFICER, WARD- 5(3)(6), BANGALORE

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ITA 714/BANG/2019Status: DisposedITAT Bangalore10 September 2020AY 2015-165 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The Tribunal dismissed the appeals as withdrawn, noting that the assessees would be moving applications to withdraw them in due course as per the Vivad Se Vishwas Act. The assessees were granted liberty to apply for recall of the order if necessary.

What were the facts?

The assessees filed appeals before the ITAT and subsequently applied for settlement under the Direct Taxes Vivad Se Vishwas Act, 2020. They sought an adjournment of their appeals pending receipt of Form No. 3 from the department.

What were the issues?

Whether appeals should be adjourned pending the issuance of Form No. 3 under the Vivad Se Vishwas Act, or if they should be dismissed as withdrawn.

Which sections of the Income-tax Act were involved?

Direct Taxes Vivad Se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

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

Before: SHRI GEORGE GEORGE K. & SHRI B.R. BASKARAN

For Appellant: Smt. Geetha Rani K., A.R
For Respondent: Shri S. Sundar Rajan, D.R
Hearing: 10.09.2020Pronounced: 10.09.2020

All these assessees have filed these appeals challenging the orders passed by Ld CIT(A) in their respective hands for the assessment years mentioned in the caption against their respective names. These assessees are aggrieved by the decision of Ld CIT(A) taken against them. Since common facts are involved in these appeals, they are being disposed of by this common order.

2.

All these assessees have filed applications in Form No.1 and 2 for settling the dispute under Direct Taxes Vivad Se Vishwas Act, 2020. Since they are awaiting Form No.3 from the income tax department, these assessees have prayed for adjournment of their appeals. and others/Bang/2019 Smt. Jacqueline Mary Dolphina and others

Page 4 of 5 3. The Ld D.R, however, submitted that the assessees have 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 these appeals of the assessees may be dismissed as withdrawn, as the assessee, in any way, is required to withdraw the appeal.

4.

We heard the parties and perused the record. Since these assessees have opted for Vivad Se Vishwas Act, 2020, they would be moving application for withdrawing the present appeals filed before the Tribunal in due course. Since the assessees have 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 assessees as withdrawn.

5.

It is submitted by the assessees that they have not received Form no.3, in which the tax amount to be paid by the assessee shall be intimated by the department. Hence the assessees have sought adjournment till the time Form no.3 is received from the department, meaning thereby, the assessees want to make sure that the tax liability mentioned by them 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. and others/Bang/2019 Smt. Jacqueline Mary Dolphina and others

Page 5 of 5 6. In the result, both the appeals of the assessee are dismissed as withdrawn.

Order pronounced in the open court on 10th Sept, 2020

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