M/S JULY SYSTEMS AND TECHNOLOGIES PRIVATE LIMITED,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-4(1)(1), BANGALORE

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ITA 1636/BANG/2017Status: DisposedITAT Bangalore04 September 2020AY 2013-143 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The Tribunal dismissed the appeal as withdrawn, granting the assessee liberty to seek recall of the order if they opt out of the Vivad Se Vishwas Scheme. Both the assessee and revenue agreed to this proposition.

What were the facts?

The assessee filed an appeal before the ITAT. The assessee had also filed Form 1 and 2 under the Vivad Se Vishwas Scheme, 2020, but was awaiting Form 3 from the department. The assessee requested an adjournment due to this pending form.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee's participation in the Vivad Se Vishwas Scheme and pending documentation. The issue also involves the procedure for recalling an order under Section 254(2).

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144C(1),Section 254(2)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH : BANGALORE

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

For Appellant: Shri. Bharath. L, CA
For Respondent: Shri. T. Roumuan Paite, CIT (DR)(ITAT), Bengaluru
Hearing: 03.09.2020Pronounced: 04.09.2020

O R D E R

Per A. K. Garodia, Accountant Member:

1.

This appeal is filed by the assessee and the same is directed against the Assessment Order dated 31.05.2017 passed by the AO under section 143(3) r.w.s. 144C(1) of the Income Tax Act, 1961 (hereafter called ‘the Act’) as per the directions of DRP.

2.

Learned AR of the assessee has moved an application on 02.09.2020 in which it is stated that the assessee had filed Form 1 and 2 under Direct Tax Vivad Se Vishwas Scheme, 2020 in respect of the present appeal . He also submitted in the said letter that the assessee is yet to receive certificate

IT(TP)A No. 1636/Bang/2017 Page 2 of 3 containing particulars of tax arrears and the amount payable in Form 3 from the Income Tax Department. He submitted that because of this reason that Form 3 is yet to be received from the Department, the hearing may be adjourned. In the course of hearing, it was the proposition put forward by the Bench that under these facts, the appeal of the assessee may be dismissed as withdrawn and liberty may be granted to the assessee to approach this Tribunal for recall of this order under section 254(2) of the Act in case the assessee finally opts out of Vivad Se Vishwas Scheme, 2020. In reply, it was submitted by learned AR of the assessee that if the liberty is granted to the assessee, then he has no objection about dismissal of the appeal as withdrawn. Learned DR of the Revenue also agreed to this proposition put forward by the Bench.

3.

In view of above discussion, we dismiss this appeal as withdrawn and grant liberty to the assessee to approach this Tribunal for recall of this Tribunal order under section 254(2) of the Act in case the assessee finally opts out of Vivad Se Vishwas Scheme, 2020 for any reason.

4.

In the result, assessee’s appeal is dismissed.

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

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