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Income Tax Appellate Tribunal, BANGALORE BENCHES “ B ” BENCH: BANGALORE
Before: SHRI B.R. BASKARAN & SHRI PAVAN KUMAR GADALE
O R D E R PER BENCH :-
The assessee has filed these appeals challenging the orders passed by Ld CIT(A), Mysore and Ld CIT(A)-7, Bengaluru and they relate to the assessment years 2001-02 to 2006-07 and 2008-09 to 2010-11. The orders for assessment years 2002-03, 2008-09 and 2010-11 have been filed by Ld CIT(A), Mysore and the orders for remaining years have been passed by Ld 2 to 1856/Bang/2017 & 2301 to 2306/Bang/2018 CIT(A)-7, Bengaluru. The assessee is aggrieved by the decision of Ld CIT(A) in dismissing the appeals of the assessee by confirming the assessment of rental income under the head “Income from House Property”, as against the claim of the assessee to assess it under the head “Income from Business”.
The assessee has furnished a letter dated 28-07-202- and in that letter, inter alia, it is stated as under:- “We wish to state that the appellant has filed Form 1 and Form 2 under The Direct Tax Vivad Se Vishwas Act on 29-06-2020 with respect to above appeals and Form 3 is awaited. The copy of Form 1 & 2 is attached herewith. We wish to state that, on receipt of Form-3 from the designated authority, we will be withdrawing the above appeals filed before the Hon’ble Tribunal and thus we humbly request the Hon’ble Bench to adjourn the case in the interest of equity & justice”. Accordingly the assessee has prayed for adjournment of these appeals.
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to the assessee in due course and accordingly he submitted that these appeals of the assessee may be dismissed as withdrawn, as the assessee, in any way, is required to withdraw the appeal.
We heard the parties and perused the record. Since the assessee has filed applications under Vivad Se Vishwas Act, 2020 for settlement of dispute, 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 3 to 1856/Bang/2017 & 2301 to 2306/Bang/2018 keeping these appeals pending. Accordingly we dismiss all these appeals of the assessee as withdrawn.
The Ld AR reiterated the submissions made in the letter filed by the assessee seeking adjournment. We notice that 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.
In the result, all the appeals of the assessee are dismissed as withdrawn. Pronounced in the open court on the date mentioned on the caption page.