Mr. Sushila Devi Bokaria, Bangalore V. Deputy Commissioner Of Income Tax, Circle- 6(2)(1), Bangalore

ITA 153/BANG/2020

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 6847 (ITAT-BANGALORE)
• Duration Of Justice: 2 year(s) 1 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-03-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2015-2016
• Appeal Filed On: 02-02-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “C”, BANGALORE Before Shri George George K, JM & Ms.Padmavathy S, AM ITA No.153/Bang/2020 : Asst.Year 2015-2016 Smt.Sushila Devi Bokaria No.10/1C, Suhubadhaya Farms Kochohalli Village Dasanapura Hobli Bengaluru North Taluk Bangalore – 560 091. PAN : AUBPB5102D. v. The Deputy Commissioner of Income=tax, Circle 6(2)(1) Bengaluru. (Appellant) (Respondent) Appellant by : --- None --- Respondent by : Sri.Kannan Narayanan, Addl.CIT-DR Date of Hearing : 16.03.2022 Date of Pronouncement : 16.03.2022 O R D E R Per George George K, JM : This appeal at the instance of the assessee is directed against CIT(A)’s order dated 25.10.2019. The relevant assessment year is 2015-2016. 2. At the time of hearing before us, we notice that there was no appearance on behalf of the assessee, nor any Letter of Authorisation filed by the assessee in favour of any Authorized Representative to represent her case before the Tribunal. However, the learned Departmental Representative submitted that the assessee has already settled the issue involved in this appeal under the provisions of Direct Tax Vivad Se Vishwas Act, 2020. In view of the above submission of the learned DR, we are of the view that no purpose would be served in keeping the appeal pending, since the issue is ITA No.153/Bang/2020 Smt.Sushila Devi Bokaria. 2 settled under the above Act. However, liberty is given to the assessee to seek recall of this order, if she warrants so. 3. In the result, the appeal filed by the assessee is dismissed. Order pronounced on this 16 th day of March, 2022. Sd/- (Padmavathy S) Sd/- (George George K) ACCOUNTANT MEMBER JUDICIAL MEMBER Bangalore; Dated : 16 th March, 2022. Devadas G* Copy to : 1. The Appellant. 2. The Respondent. 3. The CIT(A)-6, Bangalore. 4. The Pr.CIT-6, Bangalore. 5. The DR, ITAT, Bengaluru. 6. Guard File. Asst.Registrar/ITAT, Bangalore