Sri. Murli Manohar Saraf, Bangalore V. The Assistant Commissioner Of Income Tax, Central Circle - 1(1), Bangalore

ITA 1390/BANG/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 1130 (ITAT-BANGALORE)
• Duration Of Justice: 11 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-06-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 02-06-2020
• Assessment Year: 2015-2016
• Appeal Filed On: 10-06-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 271(1)(c)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B R BASKARAN , ACCOUNTANT MEMBER IT A NO S . 1388 TO 1390 /BANG/ 2019 ASSESSMENT YEAR S : 2013 - 14 TO 2015 - 16 SHRI MURALI MANOHAR SARAF, NO.747/42, SARASWATI NILAYA, 5 TH MAIN ROAD, 4 TH CROSS, VIJAYANAGAR, BENGALURU 560 011. PAN: ABPPS 0660Q VS. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1(1), BENGALURU. APPELLANT RESPONDENT APPELLANT BY : N ONE RESPOND ENT BY : SMT. R. PREMI, JT.C IT(DR)(ITAT ), BENGALURU. DATE OF HEARING : 02 .0 6 .2020 DATE OF PRONOUNCEMENT : 02 .0 6 .2020 O R D E R PER BENCH THE ASSESSEE HAS FILED THESE APPEALS CHALLENGING T HE COMMON ORDER DATED 30-04-2019 PASSED BY LD CIT(APPEALS)-11 , BENGALURU AND THEY RELATE TO THE ASSESSMENT YEARS 2013-14, 2014-1 5 AND 2015-16. THE ASSESSEE IS AGGRIEVED BY THE DECISION OF LD CIT(A) IN CONFIRMING THE PENALTY OF RS.2.69 LAKHS, RS.3.99 LAKHS AND RS.6.15 LAKHS LEVIED BY THE ASSESSING OFFICER U/S 271(1)(C) OF THE INCOME-TAX A CT,1961 [THE ACT] RESPECTIVELY FOR AYS 2013-14, 2014-15 AND 2015-16. ITA NOS.1388 TO 1390/BANG/2019 PAGE 2 OF 3 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. HOWEVE R, THE ASSESSEE HAS FURNISHED A LETTER DATED 30TH APRIL, 2020 AND I N THAT LETTER, INTER ALIA , IT IS STATED AS UNDER:- 2. THE APPELLANT HAS FILED FORM 1 AND 2 UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT ON 30-05-2020 WITH RESPECT TO ABOVE APPEALS AND FORM 3 IS BEING AWAITED. A COPY OF THE SCREENSHOT FROM THE INCOME TAX PORTAL EVIDENCING FILING OF FOR MS IS ENCLOSED. ONCE, FORM-3 IS ISSUED, I WILL BE WITHDR AWING THE ABOVE APPEALS FILED BEFORE THE HONOURABLE TRIBUNAL. ACCORDINGLY THE ASSESSEE HAS PRAYED FOR ADJOURNMENT OF THESE APPEALS. 3. THE LD D.R, HOWEVER, SUBMITTED THAT THE ASSESSEE HAS TO WITHDRAW THE PENDING APPEALS AFTER FILING FORM VSV1 AS PER V IVAD SE VISHWAS SCHEME 2020. THEREAFTER, THE ASSESSEE IS REQUIRED TO FURNISH A COPY OF THE SAME ALONG WITH THE PROOF OF PAYMENT OF TAX AS DETE RMINED BY THE TAX OFFICIAL TO THE DEPARTMENT. SHE SUBMITTED THAT THE FORM NO.3 SHALL BE ISSUED TO THE ASSESSEE IN DUE COURSE AND ACCORDINGL Y SHE SUBMITTED THAT THESE APPEALS OF THE ASSESSEE MAY BE DISMISSED AS W ITHDRAWN, AS THE ASSESSEE, IN ANY WAY, IS REQUIRED TO WITHDRAW THE A PPEAL. 4. WE HEARD LD D.R AND PERUSED THE RECORD. SINCE T HE ASSESSEE HAS OPTED FOR VIVAD SE VISHWAS SCHEME, 2020, THE APPELL ANT WOULD BE MOVING APPLICATION FOR WITHDRAWING THE PRESENT APPEALS FIL ED BEFORE THE TRIBUNAL IN DUE COURSE. SINCE THE ASSESSEE HAS ALREADY FILED T HE NECESSARY APPLICATIONS BEFORE THE TAX AUTHORITIES UNDER THE A BOVE SAID SCHEME, WE ARE OF THE VIEW THAT NO PURPOSE WILL BE SERVED IN K EEPING THESE APPEALS PENDING. ACCORDINGLY WE DISMISS ALL THESE APPEALS OF THE ASSESSEE AS WITHDRAWN. 5. THE ASSESSEE HAS STATED THAT HE HAS NOT RECEIVED FORM NO.3, IN WHICH THE TAX AMOUNT TO BE PAID BY THE ASSESSEE SHA LL BE INTIMATED BY THE DEPARTMENT. HENCE THE ASSESSEE HAS SOUGHT ADJOURNM ENT TILL THE TIME ITA NOS.1388 TO 1390/BANG/2019 PAGE 3 OF 3 FORM NO.3 IS RECEIVED FROM THE DEPARTMENT, MEANING THEREBY, THE ASSESSEE WANTS TO MAKE SURE THAT THE TAX LIABILITY MENTIONED BY HIM IN FORM NO.1 SHOULD GET CONFIRMED BY THE REVENUE. UNDER THESE SET OF FACTS, SINCE WE HAVE DISMISSED THE APPEALS, THE ASSESSEE IS GIVEN L IBERTY TO MOVE APPROPRIATE APPLICATION FOR RECALL OF THE PRESENT O RDER IN ACCORDANCE WITH THE LAW, IF THE ASSESSEE INTENDS TO DO SO. 6. IN THE RESULT, ALL THE THREE APPEALS OF THE ASSE SSEE ARE DISMISSED AS WITHDRAWN. PRONOUNCED IN THE OPEN COURT ON THIS 2 ND DAY OF JUNE, 2020. SD/- SD/- ( N V VASUDEVAN ) ( B R BASKARAN ) VICE PRESIDENT ACCOUNTANT M EMBER BANGALORE, DATED, THE 2 ND JUNE, 2020. / DESAI S MURTHY / COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE. 6. GUARD FIL E BY ORDER ASSISTANT REGISTRAR ITAT, BANGALORE.