What did the Tribunal hold?

The Tribunal noted that the assesses had opted for the Vivad Se Vishwas scheme and would be withdrawing their appeals. Therefore, no purpose would be served in keeping the appeals pending.

The assesses had filed appeals before the Income Tax Appellate Tribunal. During the pendency of these appeals, the assesses opted to file an application under the Vivad Se Vishwas Act, 2020.

What were the issues?

The primary issue was how to proceed with pending appeals when the assessee has opted for a dispute resolution scheme like Vivad Se Vishwas.

Vasanth Shah vs ITO | ITAT Bangalore 2020

Income Tax Appellate Tribunal, S M C “ A ” BENCH: BANGALORE

Before: SHRI CHANDRA POOJARI

For Appellant: Smt. Suman Lunkar,C.A

For Respondent: Shri Ganesh R G, Standng Counsel

Hearing: 02.09.2020

O R D E R These appeals filed by the assesses are directed against different orders of Commissioner of Income Tax (Appeals), Bangalore. The assesses are aggrieved by the decision of ld. CIT (Appeals). Since common issue is involved in all these appeals, they are heard together and consolidated order is passed for the sake of convenience.

At the time of hearing, the learned Authorised Representative submitted that these assesses have opted to file an application under the Vivad Se Vishwas Act, 2020. Accordingly, ld. AR submitted that these appeals may be dismissed with the liberty to move appropriate application for recall of the present order in accordance with law, if the assesses intended to do so.

On the other hand, the learned Departmental Representative submitted that the assesses have to withdraw the pending appeals after filing the Form VSV1 as per Vivad Se Vishwas Act, 2020. Thereafter the assesses are 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. Ld. DR submitted that the Form No.3 shall be issued to the assesses in due course and accordingly he submitted that the appeals of the assesses may be dismissed as withdrawn, as the assesses, in any way, is required to withdraw the appeals.

3 & 1889 to 1895/Bang/2019 4. We have heard both the parties and perused the material on record. Since the assessee has opted for Vivad Se Vishwas Act, 2020, the assesses would be moving application for withdrawing the present appeals filed before the Tribunal indue course. Since the assesses 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 the appeals pending. Accordingly, we dismiss the appeals of the assesses as withdrawn. Further the assesses are at liberty to move appropriate application for recall of the present order in accordance with the law, if the assesses intends to do so.

In the result, all the appeals of the assesses are dismissed as withdrawn. Pronounced in the open court on the date mentioned on the caption page.

VASANTH SHAH,BANGALORE vs. THE INCOME TAX OFFICER, WARD- 2(2)(5), BENGALURU

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