M/s Soplar (India) Pvt Ltd, Bangalore V. Deputy Commissioner of Income Tax, Circle-6(1)(2), Bangalore

ITA 1892/BANG/2017

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 6901 (ITAT-BANGALORE)
• Duration Of Justice: 2 year(s) 11 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-09-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 03-09-2020
• Assessment Year: 2013-2014
• Appeal Filed On: 21-09-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: T ROMUAN PAITE
• Assessee Lawyers: B R SUDHEENDRA
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH : BANGALORE BEFORE SHRI A.K GARODIA, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A NO.1892/BANG/2017 ASSESSMENT YEAR : 2013-14 M/S SOPLAR (INDIA) PVT. LTD., 1A, SYSTEM COMPOUND, PEENYA INDUSTRIAL AREA, PHASE II, BENGALURU-560 058. PAN AAMCS 1715 K VS. THE DY. COMMISSIONER OF INCOME- TAX, CIRCLE-6(1)(2), BENGALURU APPELLANT RESPONDENT ASSESSEE BY : SHRI B.R SUDHEENDRA, C.A REVENUE BY : SHRI T ROMUAN PAITE, CIT (DR) DATE OF HEARING : 03-09-2020 DATE OF PRONOUNCEMENT : 08-09-2020 ORDER PER BEENA PILLAI, JUDICIAL MEMBER PRESENT APPEALS HAVE BEEN FILED BY ASSESSEE AGAINST FINAL ASSESSMENT ORDER DATED 30/08/2017, PASSED BY LD.DCIT, CIRCLE-6(1)(2) U/S 143(3) R.W.S 144C(13), BANGALORE, FOR ASSESSMENT YEARS 2013-14. 2. A LETTER HAS BEEN FILED BY LD.AR STATING THAT AS SESSEE HAS OPTED FOR VIVAD SE VISHWAS SCHEME, 2020. IT HAS BEEN SUBMITTED THAT ASSESSEE SEEKS WITHDRAWAL OF THE APP EAL. 3. LD.SR.DR DO NOT OBJECT TO THE SAME. PAGE 2 OF 3 IT(TA)A NO.1872/BANG/2017 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 APPEA L PENDING. WE ALSO NOTE THAT ASSESSEE HAS YET NOT REC EIVED FORM 3 FROM THE DEPARTMENT. CONSIDERING THE SITUATI ON, WE DISMISS THE PRESENT APPEAL AS WITHDRAWN. HOWEVER, L IBERTY IS GRANTED TO MOVE APPROPRIATE APPLICATION FOR RECALL OF THIS ORDER, IN THE EVENT, FORM 1 FILED BY ASSESSEE IS NO T ACCEPTED BY REVENUE. IN THE RESULT, WITH ABOVE LIBERTY, WE DISMISS PRESE NT APPEAL AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 8 TH SEPT, 2020. SD/- SD/- (A.K GARODIA) (BEENA PILLAI) ACCOUNTANT MEMBER JUDICIAL MEMBER BANGALORE, DATED, THE 8 TH SEPT., 2020. /VMS/ COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME-TAX APPELLATE TRIBUNAL. BANGALORE. PAGE 3 OF 3 IT(TA)A NO.1872/BANG/2017 DATE INITIAL 1. DRAFT DICTATED ON ON DRAGON SR.PS 2. DRAFT PLACED BEFORE AUTHOR -09-2020 SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER -09-2020 JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. -09-2020 JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS -09-2020 SR.PS/PS 6. KEPT FOR PRONOUNCEMENT ON -09-2020 SR.PS 7. DATE OF UPLOADING THE ORDER ON WEBSITE -09-2020 SR.PS 8. IF NOT UPLOADED, FURNISH THE REASON -- SR.PS 9. FILE SENT TO THE BENCH CLERK -09-2020 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