Sunila Suresh Shah, Bengaluru V. Income Tax Officer, Ward- 2(2)(5), Bangalore

ITA 1888/BANG/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 3245 (ITAT-BANGALORE)
• Duration Of Justice: 1 year(s) 2 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-11-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 18-11-2020
• Assessment Year: 2007-2008
• Appeal Filed On: 03-09-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES SMC-A, BANGALORE BEFORE SHRI GEORGE GEORGE K, JUDICIAL MEMBER ITA NO.1888/BANG/2019 : ASST.YEAR 2007-2008 SUNILA SURESH SHAH NO.D-52, LAKSHMAN BUILDING CHICKPET BANGALORE 560 053. PAN : AIMPS3785Q. V. THE INCOME TAX OFFICER WARD 2(2)(5) BENGALURU. (APPELLANT) (RESPONDENT) APPELLANT BY : SRI.SUMAN LUNKAR, CA RESPONDENT BY : SRI.GANESH R.GHALE, STANDING COUNSEL FOR DEPARTMENT DATE OF HEARING : 18.11.2020 DATE OF PRONOUNCEMENT : 18.11.2020 O R D E R THIS APPEAL AT THE INSTANCE OF THE ASSESSEE IS DIRECTED AGAINST THE CIT(A)S ORDER DATED 06.06.2019. THE RELEVANT ASSESSMENT YEAR IS 2007-2008. 2. THE ASSESSEE HAS FURNISHED A LETTER DATED 18 TH NOVEMBER, 2020, WHEREIN IT IS STATED THAT THE ASSESSEE HAS FILED APPLICATION UNDER DIRECT TAX VIVAD SE VISHWAS ACT FOR SETTLEMENT OF THE DISPUTE AND FORM NO.3 IS AWAITED. ACCORDINGLY, THE ASSESSEE HAS PRAYED THAT THE APPEAL MAY BE ADJOURNED. 3. THE LEARNED DEPARTMENTAL REPRESENTATIVE, HOWEVER, SUBMITTED THAT THE ASSESSEE HAS TO WITHDRAW THE PENDING APPEAL AFTER FILING FORM VSV1 AS PER VIVAD SE VISHWAS ACT, 2020. THEREAFTER, THE ASSESSEE IS REQUIRED TO FURNISH A COPY OF THE SAME ALONG WITH THE PROOF OF PAYMENT OF TAX AS DETERMINED ITA NO.1888/BANG/2019 SUNILA SURESH SHAH. 2 BY THE TAX OFFICIAL TO THE TO THE DEPARTMENT. HE SUBMITTED THAT 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ISSUED TO THE ASSESSEE IN DUE COURSE AND ACCORDINGLY HE SUBMITTED THAT THE APPEAL OF THE ASSESSEE MAY BE DISMISSED AS WITHDRAWN, AS THE ASSESSEE IN ANY CASE IS REQUIRED TO WITHDRAW THE APPEAL. THE LEARNED DR FURTHER SUBMITTED THAT IN THESE TYPE OF CASES, THE TRIBUNAL IS GIVING LIBERTY TO SEEK RECALL OF THE ORDER IF THE APPEAL IS DISMISSED BY THE BENCH. 4. I HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL ON RECORD. THE SUBMISSIONS MADE BY THE LEARNED DR IS CONSIDERED. SINCE THE ASSESSEE HAS ALREADY FILED APPLICATIONS UNDER DIRECT TAX VIVAD SE VISHWAS ACT, 2020, THE ASSESSEE WOULD BE MOVING APPLICATION FOR WITHDRAWING THE PRESENT APPEAL FILED BEFORE THE TRIBUNAL IN DUE COURSE. SINCE THE ASSESSEE HAS ALREADY FILED THE NECESSARY APPLICATIONS BEFORE THE TAX AUTHORITIES UNDER THE ABOVE SAID ACT, I AM OF THE VIEW THAT NO PURPOSE WILL BE SERVED IN KEEPING THIS APPEAL PENDING. ACCORDINGLY, I DISMISS THE APPEAL OF THE ASSESSEE AS WITHDRAWN. 5. THE LEARNED AR HAS STATED THAT HE HAS NOT RECEIVED FROM NO.3, IN WHICH THE TAX AMOUNT TO BE PAID BY THE ASSESSEE SHALL BE INTIMATED BY THE DEPARTMENT AND THE PROCESS WILL BE COMPLETED UPON RECEIPT OF FORM NO.3, MEANING THEREBY, THE ASSESSEE WANTS TO MAKE SURE THAT THE TAX LIABILITY MENTIONED BY HIM IN FORM NO.1 SHOULD GET CONFIRMED BY THE REVENUE. UNDER THESE SET OF FACTS, SINCE I HAVE DISMISSED THE APPEAL, THE ASSESSEE IS GIVEN LIBERTY TO MOVE APPROPRIATE APPLICATION FOR ITA NO.1888/BANG/2019 SUNILA SURESH SHAH. 3 RECALL OF THE PRESENT ORDER IN ACCORDANCE WITH THE LAW, IF THE ASSESSEE INTENDS TO DO SO. 6. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED, AS WITHDRAWN. ORDER PRONOUNCED ON THIS 18 TH DAY OF NOVEMBER, 2020 . SD/- ( GEORGE GEORGE K ) JUDICIAL MEMBER BANGALORE; DATED : 18 TH NOVEMBER, 2020. DEVADAS G* COPY TO : 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT(A)-2, BENGALURU. 4. THE PR.CIT-2, BENGALURU. 5. THE DR, ITAT, BENGALURU. 6. GUARD FILE. ASST.REGISTRAR/ITAT, BANGALORE