Canara Bank, Haveri V. Income Tax Officer, TDS Ward, Davanagere

ITA 1597/BANG/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 9738 (ITAT-BANGALORE)
• Duration Of Justice: 11 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-07-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 02-07-2020
• Assessment Year: 2009-2010
• Appeal Filed On: 08-07-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: PRIYADARSHI MISHRA
• Keywords: TDS

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : BANGALORE BEFORE SHRI. B. R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA NO.1597/BANG/2019 ASSESSMENT YEAR : 2009 10 CANARA BANK, HAVERI BRANCH, HARSHA VERSHA COMPLEX, P.B ROAD, HAVERI-581 110. PAN AAACC 6106 G VS. THE INCOME TAX OFFICER, TDS WARD, DAVANAGERE. APPELLANT RESPONDENT APPELLANT BY : SHRI S ANANTHAN, C.A RESPONDENT BY : SHRI PRIYADARSHI MISHRA, ADDL. CIT DATE OF HEARING : 02-07-2020 DATE OF PRONOUNCEMENT : 07-07-2020 ORDER PER BEENA PILLAI, JUDICIAL MEMBER PRESENT APPEAL HAS BEEN FILED BY ASSESSEE AG AINST ORDER DATED 30/10/2015 PASSED BY LD.CIT(A), DAVANGERE FOR ASSESSMENT YEAR 2009-10. 2. ONLY ISSUE RAISED IN RESENT APPEAL IS AGAINST CO NFIRMING THE DEMAND RAISED BY LD.AO U/S.201(1) AND INTEREST CHAR GED U/S.201(1A) OF THE ACT. 3. AT THE OUTSET, IT HAS BEEN SUBMITTED THAT, THER E WAS DELAY OF 1207 DAYS IN FILING PRESENT APPEAL BEFORE THIS TRIBUNAL. AFTER PAGE 2 OF 4 ITA NO.1597/BANG/2019 CONSIDERING CIRCUMSTANCES NARRATED BY ASSESSEE IN I TS APPLICATION AND AFFIDAVIT DATED 29/06/2020, THIS TRIBUNAL WAS PLEASED TO CONDONE THE DELAY AND PRESENT APPEAL WAS ADMITTED. THIS TRIBUNAL, VIDE ORDER DATED 01/07/2020 CONSIDERED APPLICATION FOR CONDONATION OF DELAY. 3.1. LD.AR SUBMITTED THAT ASSESSEE FILED FORM 1 DAT ED 24/06/2020 UNDER, THE DIRECT TAX VIVAD SE VISHWAS ACT AND SUBSEQUENTLY, FORM 3 HAS BEEN ISSUED BY DEPARTMENT ACCEPTING FORM 1 FILED BY ASSESSEE. LD.AR HAS FILED LETTER D ATED 01/07/2020 BY ASSESSEE, SEEKING WITHDRAWAL OF PRESE NT APPEAL IN LIEU OF THE ISSUANCE OF FORM 3. 4. LD.DR, DID NOT HAVE ANY OBJECTION IN THE APPEAL BEING WITHDRAWN. 5. WE HAVE HEARD BOTH SIDES AND PERUSED RECORD PLAC ED BEFORE US. ASSESSEE HAS OPTED FOR VIVAD SE VISHWAS SCHEME, 2020, AND RECEIVED FORM 3 DATED 24/06/2020 FROM DEPARTMENT. W E ARE THEREFORE OF THE VIEW THAT, NO PURPOSE WILL BE SERV ED IN KEEPING THESE APPEALS PENDING. ACCORDINGLY WE DISMISS THE APPEAL OF ASSESSEE AS W ITHDRAWN. IN THE RESULT, THE APPEAL OF ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 7 TH JULY, 2020 SD/- SD/- (B. R. BASKARAN) (BEENA PILLAI) ACCOUNTANT MEMBER JUDICIAL ME MBER BANGALORE, DATED, THE 7 TH JULY, 2020.` /VMS/ PAGE 3 OF 4 ITA NO.1597/BANG/2019 COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR, ITAT, BANGALORE PAGE 4 OF 4 ITA NO.1597/BANG/2019 DATE INITIAL 1. DRAFT DICTATED ON ON DRAGON SR.PS 2. DRAFT PLACED BEFORE AUTHOR -06-2020 SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER -06-2020 JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. -06-2020 JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS -07-2020 SR.PS/PS 6. KEPT FOR PRONOUNCEMENT ON -07-2020 SR.PS 7. DATE OF UPLOADING THE ORDER ON WEBSITE -07-2020 SR.PS 8. IF NOT UPLOADED, FURNISH THE REASON -- SR.PS 9. FILE SENT TO THE BENCH CLERK -07-2020 SR.PS 10. DATE ON WHICH FILE GOES TO THE AR 11. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 12. DATE OF DISPATCH OF ORDER. 13. DRAFT DICTATION SHEETS ARE ATTACHED NO SR.PS