CANARA BANK,HAVERI vs. INCOME TAX OFFICER, TDS WARD, DAVANAGERE

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ITA 1597/BANG/2019Status: DisposedITAT Bangalore07 July 2020AY 2009-104 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 noted that the assessee had opted for the Vivad Se Vishwas Scheme and received Form 3 from the department. Therefore, keeping the appeal pending would serve no purpose.

What were the facts?

The assessee filed an appeal against an order confirming a demand and interest. There was a significant delay in filing the appeal, which was condoned by the Tribunal. The assessee subsequently opted for the Vivad Se Vishwas Scheme.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 201(1),Section 201(1A)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘B’ BENCH : BANGALORE

Before: SHRI. B. R. BASKARAN & SMT. BEENA PILLAI

For Appellant: Shri S Ananthan, C.A
For Respondent: Shri Priyadarshi Mishra, Addl. CIT

ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal has been filed by assessee against order dated 30/10/2015 passed by Ld.CIT(A), Davangere for assessment year 2009-10.

2.

Only issue raised in resent appeal is against confirming the demand raised by Ld.AO u/s.201(1) and interest charged u/s.201(1A) of the Act.

3.

At the outset, it has been submitted that, there was delay of 1207 days in filing present appeal before this Tribunal. After considering circumstances narrated by assessee in its application and Affidavit dated 29/06/2020, this Tribunal was pleased to condone the delay and present appeal was admitted. This Tribunal, vide order dated 01/07/2020 considered application for condonation of delay. 3.1. Ld.AR submitted that assessee filed Form 1 dated 24/06/2020 under, ‘The Direct Tax Vivad Se Vishwas Act’ and subsequently, Form 3 has been issued by department accepting Form 1 filed by assessee. Ld.AR has filed letter dated 01/07/2020 by assessee, seeking withdrawal of present appeal in lieu of the issuance of Form 3.

4.

Ld.DR, did not have any objection in the appeal being withdrawn.

5.

We have heard both sides and perused record placed before us. Assessee has opted for Vivad Se Vishwas Scheme, 2020, and received Form 3 dated 24/06/2020 from department. We are therefore of the view that, no purpose will be served in keeping these appeals pending. Accordingly we dismiss the appeal of assessee as withdrawn. In the result, the appeal of assessee is dismissed as withdrawn. Order pronounced in the open court on 7th July, 2020 Sd/- Sd/- (B. R. BASKARAN) (BEENA PILLAI) Accountant Member Judicial Member Bangalore, Dated, the 7th July, 2020.` /Vms/ Copy to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR, ITAT, Bangalore 6. Guard file By order Assistant Registrar, ITAT, Bangalore Date Initial On Dragon 1. Draft dictated on Sr.PS 2. Draft placed before -06-2020 Sr.PS author -06-2020 3. Draft proposed & placed JM/AM before the second member -06-2020 4. Draft discussed/approved JM/AM by Second Member. -07-2020 5. Approved Draft comes to Sr.PS/PS the Sr.PS/PS -07-2020 6. Kept for pronouncement Sr.PS on 7. -07-2020 Sr.PS Date of uploading the order on Website 8. -- Sr.PS If not uploaded, furnish the reason 9. -07-2020 Sr.PS File sent to the Bench Clerk 10. Date on which file goes to the AR 11. Date on which file goes to the Head Clerk.

12.

Date of dispatch of Order. No 13. Draft dictation sheets are Sr.PS attached

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