Appeal Details
Counselvise Citation
[2021] 109 COUNSELVISE.COM (IT) 8491 (ITAT-BANGALORE)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
3 year(s) 11 month(s) 23 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
12-01-2021
Appeal Filed By
Assessee
Order Result
Dismissed
Bench Allotted
B
Next Hearing Date
12-08-2020
Assessment Year
2013-2014
Appeal Filed On
19-01-2017
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : BANGALORE BEFORE SHRI B.R BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A NO.115 & 116/BANG/2017 ASSESSMENT YEARS : 2013 14 & 2014 - 15 AT INDIA AUTO PARTS PVT. LTD., PLOT NO.33 & 34, BIDADI INDUSTRIAL AREA, BIDADI, RAMANAGAR TALUK AND DISTRICT-562 109. PAN AAAKCA 3218 M VS. THE INCOME TAX OFFICER (INTL. TAXN.,) WARD-1(1), BENGALURU. APPELLANT RESPONDENT APPELLANT BY : SHRI NISHANT PERIWALA, C.A RESPONDENT BY : SHRI MUZAFFAR HUSSAIN, CIT (DR) DATE OF HEARING : 12-01-2021 DATE OF PRONOUNCEMENT : 12 -01-2021 ORDER PER BEENA PILLAI, JUDICIAL MEMBER PRESENT APPEALS HAVE BEEN FILED BY ASSESSE E AGAINST ORDER DATED 25/11/2016 PASSED BY LD.CIT(A)-12, BANGALORE, FOR ASSESSMENT YEARS 2013-14 & 2014-15. 2. AT THE OUTSET, LD.AR ORALLY SUBMITTED THAT ASSES SEE HAS DECIDED TO GO IN FOR VSVS 2020. IT IS ALSO BEEN SUB MITTED THAT ASSESSEE FILED FORM 1 & 2 IN RESPECT OF THESE APPEA LS. HE HOWEVER FILED AN ADJOURNMENT APPLICATION SEEKING DATE TILL THAT RECEIVED FORM 3. PAGE 2 OF 3 IT(TP)A NOS.115 & 116/BANG/2017 3. LD.SR.DR SUBMITTED THAT THE APPEALS MAY BE DISMI SSED AS NO PURPOSE WILL BE SERVED BY KEEPING THE APPEALS PE NDING. 4. WE HAVE PERUSED SUBMISSIONS ADVANCES BY BOTH SID ES 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 APPEALS PENDI NG. CONSIDERING THE SITUATION, WE DISMISS THE PRESENT A PPEALS AS WITHDRAWN. HOWEVER, LIBERTY IS GRANTED TO MOVE APPR OPRIATE APPLICATION FOR RECALL OF THIS ORDER, IN THE EVENT, FORM 1 FILED BY ASSESSEE IS NOT ACCEPTED BY REVENUE. ACCORDINGLY, ASSESSEES APPEALS FOR YEAR UNDER CONS IDERATION ARE ALLOWED TO BE WITHDRAWN WITH LIBERTY. IN THE RESULT, ASSESSEES APPEALS ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 12 TH JAN, 2021 SD/- SD/- (B.R BASKARAN) (BEENA PILLAI) ACCOUNTANT MEMBER JUDICIAL ME MBER BANGALORE, DATED, THE 12 TH JAN, 2021. /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 PAGE 3 OF 3 IT(TP)A NOS.115 & 116/BANG/2017 DATE INITIAL 1. DRAFT DICTATED ON ON DRAGON SR.PS 2. DRAFT PLACED BEFORE AUTHOR -1-2021 SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER -1-2021 JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. -1-2021 JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS -1-2021 SR.PS/PS 6. KEPT FOR PRONOUNCEMENT ON -1-2021 SR.PS 7. SIGNED ORDER COMES BACK TO SR.PS/PS - 1-2021 SR.PS 8. DATE OF UPLOADING THE ORDER ON WEBSITE -1-2021 SR.PS 9. IF NOT UPLOADED, FURNISH THE REASON -- SR.PS 10. FILE SENT TO THE BENCH CLERK -1-2021 SR.PS 11. DATE ON WHICH FILE GOES TO THE AR 12. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 13. DATE OF DISPATCH OF ORDER. 14. DRAFT DICTATION SHEETS ARE ATTACHED NO SR.PS
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