Shri Kenche Kumar, Hospet V. Assistant Commissioner Of Income Tax, Central Circle- 2(1), Bangalore

ITA 1680/BANG/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 1159 (ITAT-BANGALORE)
• Duration Of Justice: 1 year(s) 4 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-12-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 10-12-2020
• Assessment Year: 2012-2013
• Appeal Filed On: 24-07-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: KANNAN NARAYAN
• Section: 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI , ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA NO.1680 & 1681/BANG/2019 ASSESSMENT YEAR : 2012 13 & 2013 - 14 SHRI KENCHE KUMAR, 21 ST WARD, BELLARY ROAD CIRCLE, HOSPET-583 201. PAN AVSPK 7166 L VS. THE ASST. COMMISSIONER INCOME TAX, CENTRAL CIRCLE-2(1), BENGALURU. APPELLANT RESPONDENT APPELLANT BY : SHRI PRANAV KRISHNA, ADVOCATE RESPONDENT BY : SHRI KANNAN NARAYAN, JCIT (DR) DATE OF HEARING : 10-12-2020 DATE OF PRONOUNCEMENT : 10-12-2020 ORDER PER BEENA PILLAI, JUDICIAL MEMBER PRESENT APPEALS HAVE BEEN FILED BY ASSESSE E AGAINST ORDER DATED 21/05/2019 PASSED BY LD.CIT(A)-11, BANGALORE, FOR ASSESSMENT YEARS 2012-13 & 2013-14. 2. AT THE OUTSET, LD.AR VIDE LETTER DATED 9/12/2020 SUBMITTED THAT ASSESSEE HAS DECIDED TO GO IN FOR VSVS 2020. I T IS ALSO BEEN SUBMITTED THAT ASSESSEE FILED FORM 1 & 2 IN RESPECT OF THESE APPEALS. HE HOWEVER FILED AN ADJOURNMENT APPLICATIO N SEEKING DATE TILL THAT RECEIVED FORM 3. 3. LD.SR.DR SUBMITTED THAT THE APPEALS MAY BE DISMI SSED AS NO PURPOSE WILL BE SERVED BY KEEPING THE APPEALS PE NDING. PAGE 2 OF 3 ITA NO.1680 & 1681/BANG/2019 4. WE HAVE PERUSED SUBMISSIONS ADVANCES BY BOTH SID ES IN LIGHT OF RECORDS PLACED BEFORE US. 5. AS ASSESSEE HAS SOUGHT FOR VSVS- SCHEME 2020, NO PURPOSE WILL BE SERVED IN KEEPING THE PRESENT APPEALS PENDI NG. CONSIDERING THE SITUATION, WE DISMISS THE PRESENT A PPEALS AS WITHDRAWN. HOWEVER, LIBERTY IS GRANTED TO MOVE APPR OPRIATE APPLICATION FOR RECALL OF THIS ORDER, IN THE EVENT, FORM 1 FILED BY ASSESSEE IS NOT ACCEPTED BY REVENUE. ACCORDINGLY, ASSESSEES APPEALS FOR YEAR UNDER CONS IDERATION ARE ALLOWED TO BE WITHDRAWN WITH LIBERTY. IN THE RESULT, ASSESSEES APPEALS ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 10 TH DEC, 2020 SD/- SD/- (CHANDRA POOJARI) (BEENA PILLAI) ACCOUNTANT MEMBER JUDICIAL ME MBER BANGALORE, DATED, THE 10 TH DEC, 2020. /VMS/ 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 3 OF 3 ITA NO.1680 & 1681/BANG/2019 DATE INITIAL 1. DRAFT DICTATED ON ON DRAGON SR.PS 2. DRAFT PLACED BEFORE AUTHOR -12-2020 SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER -12-2020 JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. -12-2020 JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS -12-2020 SR.PS/PS 6. KEPT FOR PRONOUNCEMENT ON -12-2020 SR.PS 7. SIGNED ORDER COMES BACK TO SR.PS/PS -12-2020 SR.PS 8. DATE OF UPLOADING THE ORDER ON WEBSITE -12-2020 SR.PS 9. IF NOT UPLOADED, FURNISH THE REASON -- SR.PS 10. FILE SENT TO THE BENCH CLERK -12-2020 SR.PS 11. DATE ON WHICH FILE GOES TO THE AR 12. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 13. DATE OF DISPATCH OF ORDER. 14. DRAFT DICTATION SHEETS ARE ATTACHED NO SR.PS