The assessee sought adjournment of multiple appeals to file applications under the Vivad Se Viswas Scheme. The Tribunal noted that filing such an application would require withdrawal of the appeals.

What were the issues?

Whether the appeals should be dismissed as withdrawn due to the assessee's intention to opt for the Vivad Se Viswas Scheme, with liberty to seek recall.

Vbhc Delhi Value Homes Pvt Ltd vs ACIT | ITAT Bangalore 2020

Q: What did the Tribunal hold?

The Tribunal dismissed all the appeals as withdrawn. Liberty was granted to the assessee to approach the Tribunal for recall of the order if the Vivad Se Viswas application was not filed or accepted.

Income Tax Appellate Tribunal, “C” BENCH : BANGALORE

Before: SHRI A. K. GARODIA & SMT. BEENA PILLAI

For Appellant: Shri. Sandeep C, CA

For Respondent: Smt. R. Premi, JCIT (DR)(ITAT), Bengaluru

Hearing: 17.08.2020

, 1276, 1370, 1387, 1388, 1368, 1323, 1391, 1371, 1369, 1390/Bang/2018 Page 2 of 4 1323/Bang/2018 M/s. VBHDC Bangalore Value Homes Pvt. ACIT, 2013-14 Ltd., Circle –7(1)(2), 74 and 75, Millers Road, Vasantha Nagar, Bengaluru. Bengaluru – 560 052. PAN : AADCV 1386 Q 1390/Bang/2018 M/s. VBHC Mumbai Value Homes Pvt. Ltd., ACIT, 2013-14 74 and 75, Millers Road, Vasantha Nagar, Circle –7(1)(2), Bengaluru – 560 052. Bengaluru. PAN : AADCV 3420 H 1391/Bang/2018 M/s. VBHDC Bangalore Value Homes Pvt. ACIT, 2014-15 Ltd., Circle –7(1)(2), 74 and 75, Millers Road, Vasantha Nagar, Bengaluru. Bengaluru – 560 052. PAN : AADCV 1386 Q 1371/Bang/2018 M/s. VBHC Chennai Value Homes Pvt. Ltd., DCIT, 2012-13 74 and 75, Millers Road, Circle –7(1)(2), Vasantha Nagar, Bengaluru. Bengaluru – 560 052. PAN : AADCV 3422 F 1369/Bang/2018 M/s. VBHC Mumbai Value Homes Pvt. Ltd., DCIT, 2012-13 74 and 75, Millers Road, Circle –7(1)(2), Vasantha Nagar, Bengaluru. Bengaluru – 560 052. PAN : AADCV 3420 H Assessee by : Shri. Sandeep C, CA Revenue by : Smt. R. Premi, JCIT (DR)(ITAT), Bengaluru Date of hearing : 17.08.2020 Date of : 21.08.2020 Pronouncement O R D E R Per Bench: These eleven appeals are filed by different but connected assessees which are directed against separate orders of learned CIT(A) Kalaburagi all dated 28.06.2019. All these appeals were heard together and are being disposed of by way of this common order for the sake of convenience. . , 1276, 1370, 1387, 1388, 1368, 1323, 1391, 1371, 1369, 1390/Bang/2018 Page 3 of 4 2. In all these appeals, learned AR of the assessee has filed separate letters for seeking adjournment and it is stated in these letters that these assesses are willing to file applications under Vivad Se Viswas Scheme and therefore, hearing of these appeals may be adjourned. In course of hearing, the bench pointed out that under these facts, there is no purpose of keeping these appeals pending because once the assessee files such application under Vivad Se Viswas Scheme, the assessee has to withdraw these appeals. In reply, learned AR of the assessee submitted that these appeals may be dismissed under these facts but liberty should be granted to the assessee to the effect that in case, the assessee does not choose to file such application under Vivad Se Viswas Scheme or in case, such application is not accepted or any other eventuality leading to non filing or non acceptance of the application under Vivad Se Viswas Scheme, liberty should be granted to the assessee to approach the tribunal for recall of this order by filing necessary application u/s 254 (2). Learned DR of the revenue submitted that these appeals should be dismissed as per the proposition put forward by the bench.

We have considered the rival submissions and in view of the facts discussed above, we dismiss all these appeals as withdrawn and we grant liberty to the assessee to approach the tribunal for recall of this order by filing necessary application u/s 254 (2) in case, the assessee chooses not to file such application under Vivad Se Viswas Scheme or in case, such application is not accepted or any other eventuality leading to non filing or non acceptance of the application under Vivad Se Viswas Scheme. , 1276, 1370, 1387, 1388, 1368, 1323, 1391, 1371, 1369, 1390/Bang/2018 Page 4 of 4 4. In the result, all these eleven appeals of the assessee are dismissed.

Pronounced in the open court on the date mentioned on the caption page.

VBHC DELHI VALUE HOMES PVT LTD,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-7(1)(2), BANGALORE

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