N. ANAND BABU NAIDU, Bangalore V. DCIT, Bangalore

ITA 1098/BANG/2010

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 2034 (ITAT-BANGALORE)
• Duration Of Justice: 10 year(s) 2 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-12-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 19-10-2020
• Assessment Year: 2006-2007
• Appeal Filed On: 20-09-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DILIP REDDY JR DEPT

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : BANGALORE BEFORE SHRI. B. R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA NO.1098 & 1099/BANG/2010 ASSESSMENT YEAR : 2006 07 1)SHRI N ANAND BABU NAIDU 2)SHRI DINESH BABU NAIDU M/S SRIDEVI DAIRY FARMS PVT. LTD., NO.356, 24, B CROSS, 90 TH MAIN, II STAGE, BENASHANKARI, BENGALURU-560 070. 1) PAN ABOPB 1074 E 2) PAN ABOPB 1073 D VS. THE DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), BENGALURU. APPELLANT RESPONDENT APPELLANT BY : SHRI NARENDRA SHARMA, ADVOCATE RESPONDENT BY : SHRI DILIP REDDY, JR. STANDING COUNSEL FOR DEPT. DATE OF HEARING : 19-10-2020 DATE OF PRONOUNCEMENT : 03-12-2020 ORDER PER BEENA PILLAI, JUDICIAL MEMBER PRESENT APPEAL HAS BEEN FILED BY ASSESSEE A GAINST ORDER DATED 27/07/2010 PASSED BY LD.CIT(A)-VI, FOR ASSES SMENT YEAR 2006-07. PAGE 2 OF 6 ITA NO.1098 & 1099/BANG/2010 2. LD.AR VIDE LETTER DATED 2/12/2020 SUBMITTED THAT ASSESSEE HAS DECIDED TO GO IN FOR VSVS 2020. HOWEVER CERTAIN DETAILS ARE YET TO BE OBTAINED FROM REVENUE, REGARDING TAX PAID OVER SEVERAL YEARS. HE THUS SUBMITTED THAT THE APPEALS MAY BE D ISMISSED WITH LIBERTY TO MOVE APPROPRIATE APPLICATION FOR RE CALL IN THE EVENT, FORM 1 IS NOT ACCEPTED BY REVENUE. LD.AR SUBSEQUENTLY FILED CORRESPONDENCE WITH THE DE PARTMENT VIDE LETTER DATED 2/12/2020, WHEREIN IT IS SUBMITTE D THAT SEVERAL LETTERS WERE FILED WITH CONCERNED ASSESSING OFFICER REGARDING THE SAME, WHICH IS PENDING. LD.AR HAS FILED BEFORE LD.P R.CIT HAVING JURISDICTION IN THIS MATTER, REQUESTING TO EXPEDITE THE DETAILS SOUGHT FOR. 3. SUBSEQUENTLY VIDE LETTER DATED 02/12/2020, ADDRE SSED TO THIS TRIBUNAL , IT IS SUBMITTED THAT ASSESSEE WILL BE ABLE TO FIL E FORM 1 IN RESPECT OF THESE APPEALS AS SOON AS ALL T HESE DETAILS ARE RECEIVED. A COPY OF THE SAID LETTER IS SCANNED AND REPRODUCED AS UNDER: ---SPACE LEFT INTENTIONALLY-------- PAGE 3 OF 6 ITA NO.1098 & 1099/BANG/2010 4. LD.SR.DR SUBMITTED THAT THE APPEAL MAY BE DISMIS S AS NO PURPOSE WILL BE SERVED BY KEEPING THE APPEALS PENDI NG. PAGE 4 OF 6 ITA NO.1098 & 1099/BANG/2010 5. WE HAVE PERUSED SUBMISSIONS ADVANCES BY BOTH SID ES IN LIGHT OF RECORDS PLACED BEFORE US. ASSESSEE HAS SOUGHT FOR VSVS- SCHEME 2020, NO PURPO SE WILL BE SERVED IN KEEPING THE PRESENT APPEAL PENDING. HOWEV ER WE NOTE THAT ASSESSEE HAS NOT YET BEEN ABLE TO UPLOAD FORM 1 DUE TO NONAVAILABILITY OF CERTAIN INFORMATION MENTIONED IN THE LETTER REPRODUCED HEREINABOVE. WE DIRECT LD. DR TO TAKE NE CESSARY STEPS TOWARDS FILING OF FORM 1 BY ASSESSEE BY ASSIS TING TO PROVIDE THE DETAILS AVAILABLE WITH THE DEPARTMENT IN RESPEC T OF PRESENT APPEALS. 6.CONSIDERING THE FACTS OF THE PRESENT CASE AND THE APPLICATION FILED BY LD.AR THAT ASSESSEE WOULD BE FILING FORM N O. 1 AND 2 WITH DUE ASSISTANCE FROM REVENUE,, WE DISMISS THE P RESENT APPEAL AS WITHDRAWN. HOWEVER, LIBERTY IS GRANTED TO MOVE A PPROPRIATE APPLICATION FOR RECALL OF THIS ORDER, IN THE EVENT, IF SOMETHING GOES WRONG AND SITUATION SO WARRANTS OR FORM 1 FILED BY ASSESSEE IS NOT ACCEPTED BY REVENUE. ACCORDINGLY, ASSESSEES APPEALS FOR YEAR UNDER CONS IDERATION IS ALLOWED TO BE WITHDRAWN WITH LIBERTY. IN THE RESULT, ASSESSEES APPEALS ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 3 RD DEC, 2020 SD/- SD/- (B. R. BASKARAN) (BEENA PILLAI) ACCOUNTANT MEMBER JUDICIAL ME MBER BANGALORE, DATED, THE 3 RD DEC, 2020. /VMS/ PAGE 5 OF 6 ITA NO.1098 & 1099/BANG/2010 COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR, ITAT, BANGALORE PAGE 6 OF 6 ITA NO.1098 & 1099/BANG/2010 DATE INITIAL 1. DRAFT DICTATED ON ON DRAGON SR.PS 2. DRAFT PLACED BEFORE AUTHOR -12-2020 SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER -12-2020 JM/AM 4. DRAFT DISCUSSEDAPPROVED BY SECOND MEMBER. -12-2020 JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS -12-2020 SR.PS/PS 6. KEPT FOR PRONOUNCEMENT ON -12-2020 SR.PS 7. DATE OF UPLOADING THE ORDER ON WEBSITE -12-2020 SR.PS 8. IF NOT UPLOADED, FURNISH THE REASON -- SR.PS 9. FILE SENT TO THE BENCH CLERK -12-2020 SR.PS 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. 13. DRAFT DICTATION SHEETS ARE ATTACHED NO SR.PS