Appeal of the assessee dismissed without form no: 3 under VSV Scheme

The Income Tax Appellate Tribunal dismissed two appeals filed by Sri Jemmis Devassy Eluvathingal concerning assessment years 2013-14 and 2015-16. The assessee had opted to settle these disputes under the Direct Taxes Vivad Se Vishwas Act, 2020. Although the assessee filed the necessary forms, they only received Form No. 3 for one assessment year. The Tribunal granted the assessee liberty to seek recall of the order if circumstances warranted.

IN THE INCOME TAX APPELLATE TRIBUNAL
“C’’ BENCH: BANGALORE

BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER
AND
SHRI B.R. BASKARAN, ACCOUNTANT MEMBER

ITA Nos.1616 & 1953/Bang/2019
Assessment Year: 2013-14 & 2015-16

Sri Jemmis Devassy Eluvathingal
NNMS & Co., # 180, 2nd Floor
Mahaveer Arcade, 2nd Main
Chamrajpet
Bengaluru
Karnataka 560 018
PAN NO : AABPE3557F
APPELLANT 

Vs.

ITO Ward-3(3)(4)
Bengaluru
RESPONDENT

Appellant by : N O N E
Respondent by : Smt. R. Premi, D.R.
Date of Hearing : 31.12.2020
Date of Pronouncement : 31.12.2020

O R D E R

PER B.R. BASKARAN, ACCOUNTANT MEMBER:

The assessee has filed these appeals challenging the orders passed by the Ld CIT(A)-3, Bengaluru for the assessment years 2013-14 and 2015-16.

2. None appeared on behalf of the assessee. However, the assessee has filed a letter stating that the assessee has opted to settle the dispute in these two appeals Direct Taxes Vivad Se Vishwas Act, 2020. It is further stated that the assessee has filed Form No.1 & 2 for both the appeals filed by the assessee. However, he has received Form No.3 for assessment year 2013-14 only. Accordingly it is submitted that appeal of the assessee may be dismissed as withdrawn with liberty to seek recall of the order, if something goes wrong.

3. We heard Ld D.R, who did not object to the prayer of the assessee. Since the issues contested in both the appeals of the assessee have been settled under the Direct Taxes Vivad Se Vishwas Act, 2010, we dismiss both the appeals of the assessee as withdrawn. However, we give liberty to the assessee to seek recall of the order for either of the years in accordance with law, if the circumstances so warrant.

4. In the result, both the appeals of the assessee are dismissed. Order pronounced in the open court on 31st Dec, 2020

Sd/-                                                         Sd/-
(George George K.)                               (B.R. Baskaran)
Judicial Member                                     Accountant Member

Bangalore,
Dated 31st Dec, 2020.
VG/SPS
Copy to:
1. The Applicant
2. The Respondent
3. The CIT
4. The CIT(A)
5. The DR, ITAT, Bangalore.
6. Guard file

By order
Asst. Registrar, ITAT, Bangalore.