Roychand Chenraj , Bangalore V. The Income Tax Officer Ward-1(2)(2), Bangalore

ITA 1344/BANG/2018

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 8339 (ITAT-BANGALORE)
• Duration Of Justice: 2 year(s) 8 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 13-01-2021
• Assessment Year: 2013-2014
• Appeal Filed On: 26-04-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: PRIYADARSHI MISHRA ADD

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.1344/BANG/2018 ASSESSMENT YEAR : 2013-14 ROYCHAND CHENRAJ, NO.130, WHEELER ROAD, COX TOWN, BENGALURU-560 005. PAN ABBPC 3662 J VS. THE INCOME-TAX OFFICER, WARD-1(2)(3), BENGALURU. APPELLANT RESPONDENT APPELLANT BY : SMT. SUMAN LUNKAR, C.A RESPONDENT BY : SHRI PRIYADARSHI MISHRA, ADD. CIT (DR) DATE OF HEARING : 13-01-2021 DATE OF PRONOUNCEMENT : 15-01-2021 ORDER PER BEENA PILLAI, JUDICIAL MEMBER PRESENT APPEAL HAS BEEN FILED BY ASSESSEE AGAINST O RDER DATED 21/3/2018 PASSED BY LD.PR.CIT(A)-1, BENGALUR U FOR ASSESSMENT YEAR 2013-14. 2. AT THE OUTSET, LD.AR VIDE LETTER DATED 8/1/2021 SUBMITTED THAT ASSESSEE HAS DECIDED TO GO IN FOR VSVS 2020. I T IS ALSO BEEN SUBMITTED THAT ASSESSEE FILED FORM 1 & 2 IN RESPECT OF THESE PAGE 2 OF 4 ITA NO.1344/BANG/2018 APPEALS. HE HOWEVER FILED AN ADJOURNMENT APPLICATIO N SEEKING DATE TILL THAT RECEIVED FORM 3. 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 CONSIDERING THE SITUATION, WE DISMISS THE PRESENT A PPEALS AS WITHDRAWN.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 ACCORDANCE WITH LAW IF CIRCUMSTANCES SO WARRANT. ACCORDINGLY, ASSESSEES APPEALS FOR YEAR UNDER CONS IDERATION ARE ALLOWED TO BE WITHDRAWN WITH LIBERTY. IN THE RESULT, ASSESSEES APPEALS ARE DISMISSED AS WITHDRAWN.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 15 TH JANUARY, 2021 SD/- SD/- (B. R. BASKARAN) (BEENA PILLAI) ACCOUNTANT MEMBER JUDICIAL ME MBER BANGALORE, DATED, THE 15 TH JANUARY, 2021. /VMS/ PAGE 3 OF 4 ITA NO.1344/BANG/2018 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 4 OF 4 ITA NO.1344/BANG/2018 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 DISCUSSEDAPPROVED 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. DATE OF UPLOADING THE ORDER ON WEBSITE -1-2021 SR.PS 8. IF NOT UPLOADED, FURNISH THE REASON -- SR.PS 9. FILE SENT TO THE BENCH CLERK -1-2021 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