Lavanya Giriraju, Bengaluru V. The Income Tax Officer, Ward- 2(2)(4), Bengaluru

ITA 1930/BANG/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 4196 (ITAT-BANGALORE)
• Duration Of Justice: 1 year(s) 1 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-10-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2015-2016
• Appeal Filed On: 09-09-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI A K GARODIA , ACCOUNTANT MEMBER ITA NO . 1 930 / BANG / 2019 ASSESSMENT Y EAR : 2015 - 16 SMT. LAVANYA GIRIJA, C/O. NEW SUDARSHAN SILKS, NO.9, MARGOSA ROAD, MALLESWARAM, BENGALURU 560 003. P AN : AICPG 0225G VS. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 5(3)(1), BANGALORE. APPELLANT RESPONDENT APPELLANT BY : SMT. SUMAN LUNKAR, CA RESPONDENT BY : SMT. R. PREMI, JT.CIT DR (ITAT) , BENGALURU. DATE OF HEARING : 2 0 .1 0 . 2020 DATE OF PRONOUNCEMENT : 23 . 10 . 2020 O R D E R PER N.V. VASUDEVAN, VICE PRESIDENT THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE O RDER OF CIT(APPEALS)-5, BENGALURU, RELATING TO ASSESSMENT YEAR 2015-16. 2. THE ASSESSEE HAS FILED A MEMO DATED 15.10.2020 SEEKING ADJOURNMENT ON THE GROUND THAT THE ASSESSEE HAS OPT ED FOR VIVAD SE VISHWAS SCHEME ACT (VSVS), 2020 BY FILING THE NECES SARY FORM NO.1 & 2 ON 5.5.2020. IT IS ALSO STATED THAT THE PENDING APP EAL IS DEEMED TO HAVE BEEN WITHDRAWN ON ISSUE OF FORM 3 BY THE DESIGNATED AUTHORITY, BUT FORM 3 IS AWAITED UNDER THE SCHEME. THE BENCH POINTED OUT THAT THE BANGALORE BENCHES IN SUCH CASES IS DISMISSING THE APPEAL AS W ITHDRAWN, WITH LIBERTY ITA NO.1930/BANG/2019 PAGE 2 OF 2 TO SEEK RECALL OF THE ORDER, TO WHICH THE LD. COUNS EL FOR THE ASSESSEE AGREED. ACCORDINGLY, THE APPEAL IS DISMISSED AS W ITHDRAWN. HOWEVER, THE ASSESSEE IS AT LIBERTY TO SEEK RECALL OF THIS ORDER IN THE EVENT OF FORM NO.3 NOT BEING ISSUED BY THE DEPARTMENT, OR FOR ANY SUCH REASON UNDER THE VSVS. 3. IN THE RESULT, THE APPEAL IS DISMISSED. PRONOUNCED IN THE OPEN COURT ON THIS 23 RD DAY OF OCTOBER, 2020. SD/- SD/- ( A K GARODIA ) ( N V VASUDEVAN ) ACCOUNTANT MEMBER VICE PRESIDENT BANGALORE, DATED, THE 23 RD OCTOBER, 2020. / DESAI S MURTHY / COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE. BY ORDER ASSISTANT REGISTRAR ITAT, BANGALORE.