Sri. Mahalingam Subbian, Bangalore V. The Income Tax Officer, Ward- 5(3)(7), Bangalore

ITA 1639/BANG/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 9280 (ITAT-BANGALORE)
• Duration Of Justice: 1 year(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-08-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2014-2015
• Appeal Filed On: 16-07-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MANJEET SINGH
• Assessee Lawyers: N O N E
• Section: 271(1)(c)

Judgement Text

ITA NO.1639/BANG/2019 SRI MAHALINGAM SUBBIAN, BANGALORE IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: BANGALORE BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA NO.1639/BANG/2019 ASSESSMENT YEAR: 2014-15 SRI MAHALINGAM SUBBIAN H 202, BLOCK H, 2 ND FLOOR PURVA SKYWOOD APARTMENTS HARALUR ROAD OFF KUDLU VILLAGE BANGALORE-560 071 PAN NO : AGRPM2783R VS. THE ITO WARD-5(3)(7) BENGALURU-560 032 APPELLANT RESPONDENT APPELLANT BY : N O N E RESPONDENT BY : SHRI MANJEET SINGH, D.R. DATE OF HEARING : 18.06.2020 DATE OF PRONOUNCEMENT : 14.08.2020 O R D E R PER B.R. BASKARAN, ACCOUNTANT MEMBER: THE ASSESSEE HAS FILED THIS APPEAL CHALLENGING THE ORDER DATED 28-05-2019 PASSED BY LD CIT(A)-5, BENGALURU AND IT RELATES TO THE ASSESSMENT YEAR 2014-15. THE ASSESSEE IS AGGRIEVED BY THE DECISION OF LD CIT(A) IN CONFIRMING THE PENALTY LEVIED BY T HE AO U/S 271(1)(C) OF THE ACT. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. HO WEVER, THE LD A.R HAS MOVED AN ADJOURNMENT PETITION MENTIONING THEREI N THAT THE ASSESSEE HAS FILED APPLICATIONS UNDER THE DIRECT TA X VIVAD SE VISHWAS ACT, 2020 AND IS WAITING FOR THE CERTIFICAT E IN FORM NO.3 FROM ITA NO.1639/BANG/2019 SRI MAHALINGAM SUBBIAN, BANGALORE PAGE 2 OF 3 THE PR. CIT. ACCORDINGLY THE LD A.R HAS SOUGHT FOR ADJOURNMENT OF THE MATTER. 3. THE LD D.R, HOWEVER, SUBMITTED THAT THE ASSES SEE HAS TO WITHDRAW THE PENDING APPEALS AFTER FILING FORM VSV1 AS PER VIVAD SE VISHWAS ACT, 2020. THEREAFTER, THE ASSESSEE IS REQ UIRED TO FURNISH A COPY OF THE SAME ALONG WITH THE PROOF OF PAYMENT OF TAX AS DETERMINED BY THE TAX OFFICIAL TO THE DEPARTMENT. HE SUBMITTE D THAT THE FORM NO.3 SHALL BE ISSUED TO THE ASSESSEE IN DUE COURSE AND ACCORDINGLY HE SUBMITTED THAT THE APPEAL OF THE ASSESSEE MAY BE DISMISSED AS WITHDRAWN, AS THE ASSESSEE, IN ANY WAY, IS REQUIRED TO WITHDRAW THE APPEAL. 4. WE HEARD THE PARTIES AND PERUSED THE RECORD. SINCE THE ASSESSEE HAS OPTED FOR VIVAD SE VISHWAS SCHEME, 2020, THE AP PELLANT WOULD BE MOVING APPLICATION FOR WITHDRAWING THE PRESENT A PPEAL FILED BEFORE THE TRIBUNAL IN DUE COURSE. SINCE THE ASSESSEE HAS ALREADY FILED THE NECESSARY APPLICATIONS BEFORE THE TAX AUTHORITIES U NDER THE ABOVE SAID SCHEME, WE ARE OF THE VIEW THAT NO PURPOSE WIL L BE SERVED IN KEEPING THIS APPEAL PENDING. ACCORDINGLY WE DISMI SS THE APPEAL OF THE ASSESSEE AS WITHDRAWN. 5. WE NOTICE THAT THE A.R OF THE ASSESSEE HA S STATED IN THE ADJOURNMENT LETTER THAT THE ASSESSEE HAS NOT RECEIV ED FORM NO.3, IN WHICH THE TAX AMOUNT TO BE PAID BY THE ASSESSEE SHA LL BE INTIMATED BY THE DEPARTMENT. HENCE, IT APPEARS THAT THE ASSE SSEE WANTS TO MAKE SURE THAT THE TAX LIABILITY MENTIONED BY HIM I N FORM NO.1 SHOULD GET CONFIRMED BY THE REVENUE. UNDER THESE SE T OF FACTS, SINCE WE HAVE DISMISSED THE APPEAL, THE ASSESSEE IS GIVEN LIBERTY TO MOVE APPROPRIATE APPLICATION FOR RECALL OF THE PRESENT O RDER IN ACCORDANCE WITH THE LAW, IF THE ASSESSEE INTENDS TO DO SO. ITA NO.1639/BANG/2019 SRI MAHALINGAM SUBBIAN, BANGALORE PAGE 3 OF 3 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE I S DISMISSED AS WITHDRAWN. PRONOUNCED IN THE OPEN COURT ON 14-08-2020 SD/- (BEENA PILLAI) JUDICIAL MEMBER SD/- (B.R. BASKARAN) ACCOUNTANT MEMBER BANGALORE, DATED 14 TH AUG, 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.