Sri Jemmis Devassy Eluvathingal, Bangalore V. Income Tax Officer, Ward- 3(3)(4), Bangalore

ITA 1616/BANG/2019

• Counselvise Citation: [2020] 109 COUNSELVISE.COM (IT) 9931 (ITAT-BANGALORE)
• Duration Of Justice: 1 year(s) 5 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-12-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 08-03-2021
• Assessment Year: 2013-2014
• Appeal Filed On: 10-07-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R PREMI
• Assessee Lawyers: N O N E

Judgement Text

ITA NOS.1616 & 1953/BANG/2019 SRI JEEMIS DEVASSY ELUVATHINGAL, BENGALURU IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER ITA NOS.1616 & 1953/BANG/2019 ASSESSMENT YEAR: 2013-14 & 2015-16 SRI JEMMIS DEVASSY ELUVATHINGAL NNMS & CO., # 180, 2 ND FLOOR MAHAVEER ARCADE, 2 ND MAIN CHAMRAJPET BENGALURU KARNATAKA 560 018 PAN NO : AABPE3557F VS. ITO WARD-3(3)(4) BENGALURU APPELLANT RESPONDENT A PPELLANT BY : N O N E RESPONDENT BY : SMT. R. PREMI, 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 THESE APPEALS CHALLENGING TH E ORDERS PASSED BY THE LD CIT(A)-3, BENGALURU FOR THE ASSESS MENT YEARS 2013- 14 AND 2015-16. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. HO WEVER, THE ASSESSEE HAS FILED A LETTER STATING THAT THE ASSESSEE HAS OP TED TO SETTLE THE DISPUTE IN THESE TWO APPEALS DIRECT TAXES VIVAD SE VISHWAS ACT, 2020. IT IS FURTHER STATED THAT THE ASSESSEE HAS F ILED FORM NO.1 & 2 FOR BOTH THE APPEALS FILED BY THE ASSESSEE. HOWEVE R, HE HAS RECEIVED ITA NOS.1616 & 1953/BANG/2019 SRI JEEMIS DEVASSY ELUVATHINGAL, BENGALURU PAGE 2 OF 2 FORM NO.3 FOR ASSESSMENT YEAR 2013-14 ONLY. ACCORD INGLY IT IS SUBMITTED THAT APPEAL OF THE ASSESSEE MAY BE DISMIS SED AS WITHDRAWN WITH LIBERTY TO SEEK RECALL OF THE ORDER, IF SOMETHING GOES WRONG. 3. WE HEARD LD D.R, WHO DID NOT OBJECT TO THE PR AYER OF THE ASSESSEE. SINCE THE ISSUES CONTESTED IN BOTH THE APPEALS OF T HE ASSESSEE HAVE BEEN SETTLED UNDER THE DIRECT TAXES VIVAD SE VISHWA S ACT, 2010, WE DISMISS BOTH THE APPEALS OF THE ASSESSEE AS WITHDRA WN. HOWEVER, WE GIVE LIBERTY TO THE ASSESSEE TO SEEK RECALL OF THE ORDER FOR EITHER OF THE YEARS IN ACCORDANCE WITH LAW, IF THE CIRCUMSTANCES SO WARRANT. 4. IN THE RESULT, BOTH THE APPEALS OF THE ASSES SEE ARE DISMISSED. 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.