Mr. Shantilal Jivraj Shah, Bangalore V. Income Tax Officer, Circle- 6(2)(1), Bangalore

ITA 1948/BANG/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 7131 (ITAT-BANGALORE)
• Duration Of Justice: 11 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-09-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 02-09-2020
• Assessment Year: 2012-2013
• Appeal Filed On: 11-09-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R PREMI J

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA NOS.1948 & 1949/BANG/2019 ASSESSMENT YEAR : 201213 & 2013-14 MR. SHANTILAL JIVRAJ SHAH, 1032 BHARAT BHAVAN, 1 ST MAIN ROAD, DR RAJKUMAR ROAD, 4 TH BLOCK, RAJAJINAGAR, BENGALURU-560 010. PAN AFKPS 1151 F VS. THE INCOME T AX OFFICER, CIRCLE-6(2)(1), BENGALURU. APPELLANT RESPONDENT APPELLANT BY : SHRI BALRAM R RAO , ADVOCATE RESPONDENT BY : S MT. R PREMI , J CIT (DR) DATE OF HEARING : 02 - 0 9 - 2020 DATE OF PRONOUNCEMENT : 02 - 0 9 - 2020 ORDER PER BEENA PILLAI, JUDICIAL MEMBER PRESENT APPEALS HAVE BEEN FILED BY ASSESSEE AGAINST COMMON ORDER DATED 13/08/2019 AND 14/08/2019 PASSED BY LD. CIT(A)-6, BANGALORE, FOR ASSESSMENT YEARS 2012-13 AND 2013-14 . PAGE 2 OF 4 ITA NO. 1948 & 1949/BANG/2019 2. LD.AR MADE ORAL SUBMISSION THAT, ASSESSEE HAS O PTED FOR VIVAD SE VISHWAS SCHEME, 2020. IT HAS BEEN SUBMITTE D THAT ASSESSEE SEEKS WITHDRAWAL OF THE APPEAL. 3. LD.SR.DR DO NOT OBJECT TO THE SAME. 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 APPEAL PENDIN G. WE ALSO NOTE THAT ASSESSEE HAS YET NOT RECEIVED FORM 3 FROM THE DEPARTMENT. CONSIDERING THE SITUATION, WE DISMISS THE PRESENT A PPEAL AS WITHDRAWN.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. IN THE RESULT, WITH ABOVE LIBERTY, WE DISMISS PRESE NT APPEAL AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 2ND SEPT , 2020. SD/- SD/- (CHANDRA POOJARI) (BEENA PILLAI) ACCOUNTANT MEMBER JUDICIAL MEMBER BANGALORE, DATED, THE 2 ND SEPT, 2020. /VMS/ PAGE 3 OF 4 ITA NO. 1948 & 1949/BANG/2019 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 4 OF 4 ITA NO. 1948 & 1949/BANG/2019 DATE INITIAL 1. DRAFT DICTATED ON ON DRAGON SR.PS 2. DRAFT PLACED BEFORE AUTHOR - 0 9 - 2020 SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER - 0 9 - 2020 JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. - 0 9 - 2020 JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS - 0 9 - 2020 SR.PS/PS 6. KEPT FOR PRONOUNCEMENT ON - 0 9 - 2020 SR.PS 7. DATE OF UPLOADING THE ORDER ON WEBSITE - 0 9 - 2020 SR.PS 8. IF NOT UPLOADED, FURNISH THE REASON - 09 - 2020 SR.PS 9. FILE SENT TO THE BENCH CLERK - 0 9 - 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