Appeal details
Counselvise Citation
[2020] 109 COUNSELVISE.COM (IT) 9933 (ITAT-BANGALORE)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
2 year(s) 7 month(s) 19 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
31-12-2020
Appeal Filed By
Assessee
Order Result
Dismissed
Bench Allotted
A
Next Hearing Date
31-12-2020
Assessment Year
2013-2014
Appeal Filed On
11-05-2018
Judgement Text
ITA NO.1574/BANG/2018 HUM INDIA FAB P. LTD., 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.1574/BANG/2018 ASSESSMENT YEAR: 2013-14 M/S. HUM INDIA FAB P. LTD. DAGLIYA & CO. L. BLOCK UNITY BUILDINGS J.C. ROAD BANGALORE PAN NO : AACCP2358P VS. ITO WARD-3(1)(3) BANGALORE APPELLANT RESPONDENT APPELLANT BY : N O N E RESPONDENT BY : SHRI KANNAN NARAYANAN, D.R. DATE OF HEARING : 31.12.2020 DATE OF PRONOUNCEMENT : 31.12.2020 O R D E R PER B.R. BASKARAN, ACCOUNTANT MEMBER: THE ASSESSEE HAS FILED THIS APPEAL CHALLENGING THE ORDER DATED 15.03.2018 PASSED BY LD CIT(A)-3, BENGALURU AND IT RELATES TO THE ASSESSMENT YEAR 2013-14. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. HO WEVER, THE LD A.R OF THE ASSESSEE NAMED M/S DAGLIYA & CO., CHARTERED ACCOUNTANTS HAS FILED A LETTER STATING THAT THE ASSESSEE HAS OP TED TO SETTLE THE DISPUTE IN ITS APPEAL UNDER DIRECT TAXES VIVAD SE V ISHWAS ACT, 2020. IT IS FURTHER STATED THAT THE ASSESSEE HAS FILED FO RM NO.1 & 2 FOR THE ITA NO.1574/BANG/2018 HUM INDIA FAB P. LTD., BANGALORE PAGE 2 OF 2 APPEAL FILED BY THE ASSESSEE. ACCORDINGLY IT WAS P RAYED THAT APPEAL OF THE ASSESSEE MAY BE ADJOURNED. 3. THE LD D.R, HOWEVER, SUBMITTED THAT THE BANGA LORE BENCH OF TRIBUNAL IS DISMISSING THE APPEAL IN SUCH KIND OF C ASES GIVING LIBERTY TO THE ASSESSEE TO SEEK RECALL, IF SOMETHING GOES W RONG WITH THE APPLICATION FILED BY THE ASSESSEE. 4. WE HEARD LD D.R AND PERUSED THE RECORD. SINC E THE ASSESSEE HAS OPTED TO SETTLE THE ISSUES CONTESTED IN THE APP EAL UNDER THE DIRECT TAXES VIVAD SE VISHWAS ACT, 2010, NO PURPOSE WILL B E SERVED IN KEEPING THIS APPEAL PENDING. ACCORDINGLY, WE DISMI SS THE APPEAL OF THE ASSESSEE AS WITHDRAWN. HOWEVER, WE GIVE LIBERT Y TO THE ASSESSEE TO SEEK RECALL OF THIS ORDER IN ACCORDANCE WITH LAW , IF THE CIRCUMSTANCES SO WARRANT. 5. IN THE RESULT APPEAL THE ASSESSEE IS DISMISS ED. ORDER PRONOUNCED IN THE OPEN COURT ON 31 ST DEC, 2020 SD/- (GEORGE GEORGE K. ) JUDICIAL MEMBER SD/- (B.R. BASKARAN) ACCOUNTANT MEMBER BANGALORE, DATED 31 ST DEC, 2020. VG/SPS 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
