MR. SHANTILAL JIVRAJ SHAH,BANGALORE vs. INCOME TAX OFFICER, CIRCLE- 6(2)(1), BANGALORE

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ITA 1948/BANG/2019Status: DisposedITAT Bangalore02 September 2020AY 2012-134 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The Tribunal dismissed the appeals as withdrawn, noting that the assessee had opted for the Vivad se Vishwas Scheme. Liberty was granted to move for recall of the order if the Form 1 filed by the assessee was not accepted by the revenue.

What were the facts?

The assessee opted for the Vivad se Vishwas Scheme, 2020, and sought withdrawal of the appeals. The Assessing Officer did not object to this request.

What were the issues?

The primary issue was the withdrawal of appeals due to the assessee's participation in the Vivad se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘C’ BENCH : BANGALORE

Before: SHRI CHANDRA POOJARI & SMT. BEENA PILLAI

For Appellant: Shri Balram R Rao, Advocate
For Respondent: Smt. R Premi, JCIT (DR)

ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeals have been filed by assessee against common order dated 13/08/2019 and 14/08/2019 passed by Ld.CIT(A)-6, Bangalore, for assessment years 2012-13 and 2013-14.

Page 2 of 4 & 1949/Bang/2019

2.

Ld.AR made oral submission that, assessee has opted for Vivad se Vishwas Scheme, 2020. It has been submitted that assessee seeks withdrawal of the appeal.

3.

Ld.Sr.DR do not object to the same. 4. We have perused submissions advances by both sides in light of records placed before us. 5. As assessee has sought for VSVS- scheme 2020, no purpose will be served in keeping the present appeal pending. We also note that assessee has yet not received Form 3 from the department. Considering the situation, we dismiss the present appeal as withdrawn. However, liberty is granted to move appropriate application for recall of this order, in the event, Form 1 filed by assessee is not accepted by revenue. In the result, with above liberty, we dismiss present appeal as withdrawn. Order pronounced in the open court on 2nd Sept, 2020. Sd/- Sd/- (CHANDRA POOJARI) (BEENA PILLAI) Accountant Member Judicial Member Bangalore, Dated, the 2nd Sept, 2020. /Vms/ Page 3 of 4 & 1949/Bang/2019 Copy to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR, ITAT, Bangalore 6. Guard file

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