M/s. Bangalore Metropolitan transportation Corporation, Bangalore V. Assistant Commissioner Of Income Tax, TDS Circle - 1(1), Bangalore

ITA 1505/BANG/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 9092 (ITAT-BANGALORE)
• Duration Of Justice: 1 year(s) 6 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 07-01-2021
• Assessment Year: 2014-2015
• Appeal Filed On: 20-06-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R PREMI J C IT BENGALURU
• Assessee Lawyers: SHREEHARI KUTSA
• Keywords: TDS
• Section: 254(2)

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 ITA NO S . 1498 TO 1509 /BANG/20 1 9 ASSESSMENT YEARS : 2013-14 TO 2015-16 M/S. BANGALORE METROPOLITAN TRANSPORT CORPORATION, DIVISIONAL OFFICE NORTH DIVISION, DIVISIONAL OFFICE, YESHWANTHPUR BUS STATION, YESHWANTHPUR, BANGALORE 560 022. PAN : AAACB 9672 Q VS. THE ASSISTANT COMMISSIONER OF INCOME TAX, TDS CIRCLE 1(1), BANGALORE. APPELLANT RESPONDENT ASSESSEE BY : SHRI . SHREE HARI KUTSA , ADVOCATE REVENUE BY : SMT. R. PREMI, JCIT (DR)(ITAT), BENGALURU DATE OF HEARING : 7 .1.2021 DATE OF PRONOUNCEMENT : .1.2021 O R D E R PER BENCH THESE ARE APPEALS FILED BY THE ASSESSEE AGAINST THE SEPARATE ORDERS OF CIT(A)-5, BANGALORE, AS DETAILED BELOW: SL. NO. ITA NOS. ASSESSMENT YEAR DATE OF ORDER OF CIT(A) DEMAND (IN RS.) 1. 1498/BANG/2019 2014 - 15 28.2.2019 1,34,301 2. 1499/BANG/2019 2015 - 16 -DO- 3,08,289 3. 1500/BANG/2019 2015 - 16 -DO- 82,411 ITA NOS.1498 TO 1509/BANG/2019 PAGE 2 OF 3 4. 1501/BANG/2109 2013 - 14 -DO- 57,990 5. 1502/BANG/2109 2013 - 14 -DO- 57,990 6. 1503/BANG/2109 2015 - 16 -DO- 1,07,953 7. 1504/BANG/2019 2013 - 14 -DO- 76,313 8. 1505/BANG/2109 2014 - 15 -DO- 57,004 9. 1506/BANG/2109 2015 - 16 -DO- 1,33,172 10. 1507/BANG/2109 2013 - 14 -DO- 58,160 11. 1508/BANG/2109 2014 - 15 -DO- 81,853 12. 1509/BANG/2109 2014 - 15 -DO- 81,853 2. THE LEARNED AR OF THE ASSESSEE ORALLY SUBMITTED THAT THE ASSESSEE HAS OPTED TO SETTLE THE DISPUTE IN THESE APPEALS UNDER THE DIRECT TAX VIVAD SE VISHWAS SCHEME, 2020 AND HAS REQUESTED FOR ADJOURNMENT OF THE APPEALS. 3. IN THE COURSE OF HEARING, IT WAS THE PROPOSITION PUT FORWARD BY THE BENCH THAT UNDER THESE FACTS, THE APPEALS OF THE ASSESSEE MAY BE DISMISSED AS WITHDRAWN AND LIBERTY MAY BE GRANTED TO THE ASSESSEE TO APPROACH THIS TRIBUNAL FOR RECALL OF THIS ORDER UNDER SECTION 254(2) OF THE ACT IN CASE THE ASSESSEE FINALLY OPTS OUT OF VIVAD SE VISHWAS SCHEME, 2020. IN REPLY, IT WAS SUBMITTED BY LEARNED AR OF THE ASSESSEE THAT IF THE LIBERTY IS GRANTED TO THE ASSESSEE, THEN WE HAVE NO OBJECTION ABOUT DISMISSAL OF THE APPEALS AS WITHDRAWN. ITA NOS.1498 TO 1509/BANG/2019 PAGE 3 OF 3 4. THE APPEALS ARE ACCORDINGLY DISMISSED AS WITHDRAWN. THE ASSESSEE IS HOWEVER AT LIBERTY TO SEEK RECALL OF THIS ORDER IN CASE THE ASSESSEE IS NOT ABLE TO SETTLE THE DISPUTE UNDER THE SCHEME. 5. IN THE RESULT, ASSESSEES APPEALS ARE DISMISSED. PRONOUNCED IN THE OPEN COURT ON THE DATE MENTIONED ON THE CAPTION PAGE. SD/- SD/- SD/- SD/- BANGALORE, DATED: .1.2021. /NS/* COPY TO: 1. APPELLANTS 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR, ITAT, BANGALORE. ( B. R. BASKARAN ) ( N. V. VASUDEVAN) ACCOUNTANT MEMBER VICE PRESIDENT