Thyagarajan Rajkumar, Bangalore V. DCIT, Bangalore

ITA 138/BANG/2016

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 0185 (ITAT-BANGALORE)
• Duration Of Justice: 4 year(s) 10 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-12-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 30-12-2020
• Assessment Year: 2011-2012
• Appeal Filed On: 05-02-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RAJESH KUMAR JHA
• Assessee Lawyers: MAHESH G A RS

Judgement Text

ITA NO.138/BANG/2016 SHRI THYAGARAJAN RAJKUMAR, BANGALORE IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER ITA NO.138/BANG/2016 ASSESSMENT YEAR: 2011-12 THYAGARAJAN RAJKUMAR # 715, 10 TH A MAIN, 4 TH BLOCK JAYANAGAR BANGALORE-560 011. PAN NO : AGHPR5807M VS. DEPUTY COMMISSIONER OF INCOME-TAX CIRCLE-11(5)(OLD), NEW CIRCLE 1(1)(1) BANGALORE APPELLANT RESPONDENT APPELLANT BY : SHRI TATA KRISHNA & SHRI MAHESH G., A.RS RESPONDENT BY : SHRI RAJESH KUMAR JHA, D.R. DATE OF HEARING : 30.12.2020 DATE OF PRONOUNCEMENT : 30.12.2020 O R D E R PER B.R. BASKARAN, ACCOUNTANT MEMBER: THE ASSESSEE HAS FILED THIS APPEAL CHALLENGING THE ORDER DATED 30.11.2015 PASSED BY LD CIT(A)-7, BENGALURU AND IT RELATES TO THE ASSESSMENT YEAR 2011-12. 2. THE LD A.R OF THE ASSESSEE HAS FILED A LETTE R STATING THAT THE ASSESSEE HAS OPTED TO SETTLE THE DISPUTE IN ITS APP EAL AS WELL AS IN THE APPEAL FILED BY THE REVENUE UNDER DIRECT TAXES VIVA D SE VISHWAS ACT, 2020. ACCORDINGLY, HE HAS PRAYED FOR ADJOURNMENT. ITA NO.138/BANG/2016 SHRI THYAGARAJAN RAJKUMAR, BANGALORE PAGE 2 OF 3 3. THE LD D.R, HOWEVER, SUBMITTED THAT THE ASSES SEE HAS TO WITHDRAW THE PENDING APPEAL AFTER FILING FORM VSV1 AS PER VIVAD SE VISHWAS ACT, 2020. THEREAFTER, THE ASSESSEE IS REQ UIRED TO FURNISH A COPY OF THE SAME ALONG WITH THE PROOF OF PAYMENT OF TAX AS DETERMINED BY THE TAX OFFICIAL TO THE DEPARTMENT. ACCORDINGLY HE SUBMITTED THAT THE APPEALS OF THE ASSESSEE MAY BE DISMISSED AS WIT HDRAWN, AS THE ASSESSEE, IN ANY WAY, IS REQUIRED TO WITHDRAW THE A PPEAL. 4. THE LD A.R, IN THE REJOINDER, SUBMITTED THAT IN CASE THE APPEAL IS DISMISSED, THE ASSESSEE SHOULD BE GIVEN LIBERTY TO SEEK RECALL OF THE ORDER, IF SOMETHING GOES WRONG. 5. WE HEARD THE PARTIES AND PERUSED THE RECORD. THE SUBMISSIONS MADE BY PARTIES ARE CONSIDERED. SINCE THE ASSESSEE HAS FILED APPLICATIONS UNDER DIRECT TAX VIVAD SE VISHWAS ACT, 2020, THE APPELLANT WOULD BE MOVING APPLICATION FOR WITHDRAWI NG THE PRESENT APPEAL FILED BEFORE THE TRIBUNAL IN DUE COURSE. AC CORDINGLY, WE ARE OF THE VIEW THAT NO PURPOSE WILL BE SERVED IN KEEPI NG THIS APPEAL PENDING. ACCORDINGLY WE DISMISS THE APPEAL OF THE ASSESSEE AS WITHDRAWN. HOWEVER, THE ASSESSEE IS GIVEN LIBERTY TO MOVE APPROPRIATE APPLICATION SEEKING RECALL OF THE PRESE NT ORDER IN ACCORDANCE WITH THE LAW, IF THE ASSESSEE INTENDS TO DO SO. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE I S DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 30 TH DEC, 2020 SD/- (GEORGE GEORGE K. ) JUDICIAL MEMBER SD/- (B.R. BASKARAN) ACCOUNTANT MEMBER BANGALORE, DATED 30 TH DEC, 2020. VG/SPS ITA NO.138/BANG/2016 SHRI THYAGARAJAN RAJKUMAR, BANGALORE PAGE 3 OF 3 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.