Ramakrishna Paramahamsa Kalluri, Bangalore V. The Assistant Commissioner Of Income Tax, Circle- 2(3)(1), Bangalore

ITA 201/BANG/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 5424 (ITAT-BANGALORE)
• Duration Of Justice: 7 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-10-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2005-2006
• Appeal Filed On: 11-02-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R PREMI JT BENGALU RU

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R.BASKARAN, ACCOUNTANT MEMBER ITA NO.201/BANG/2020 ASSESSMENT YEARS : 2005-06 RAMAKRISHNA PARAMAHAMSA KALLURI, 56/40, 40 TH CROSS, 8 TH BLOCK, JAYANAGAR, BENGALURU-560078 PAN: AGDPP 4676N VS. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(3)(1), BENGALURU. APPELLANT RESPONDENT APPELLANT BY : NONE (ADJOURNMENT LETTER) RESPONDENT BY : SMT. R. PREMI, JT.CIT(DR)(ITAT), BENGALURU. DATE OF HEARING : 01-10-2020 DATE OF PRONOUNCEMENT : 05-10-2020 O R D E R PER N.V. VASUDEVAN, VICE PRESIDENT THE ASSESSEE HAS FILED THE APPEAL AGAINST THE ORD ER DATED 06.11.2019 OF CIT(APPEALS)-2, BENGALURU, RELATING T O ASSESSMENT YEAR 2005-06. 2. THE ASSESSEE HAS FILED A MEMO DATED 11.09.2020 W HEREIN IT HAS BEEN MENTIONED THAT THE APPELLANT HAS FILED FORM 1 AND 2 UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT 2020 WITH RESPECT TO ABOVE APPEALS AND FORM 3 IS AWAITED. IN THE MEMO THERE IS A PRAYER FOR ADJO URNING THE MATTER AND THAT ONCE FORM-3 IS ISSUED, THE ASSESSEE WILL BE WITHDRA WING THE ABOVE ITA NO.201/BANG/2020 PAGE 2 OF 3 APPEALS FILED BEFORE THE TRIBUNAL. ACCORDINGLY, TH E ASSESSEE HAS PRAYED FOR ADJOURNMENT OF THESE APPEALS. 3. THE LD D.R, HOWEVER, SUBMITTED THAT THE ASSESSEE HAS TO WITHDRAW THE PENDING APPEALS AFTER FILING FORM VSV-1 AS PER VIVAD SE VISHWAS SCHEME 2020. THEREAFTER, THE ASSESSEE IS REQUIRED TO FURNISH A COPY OF THE SAME ALONG WITH THE PROOF OF PAYMENT OF TAX AS DETE RMINED BY THE TAX OFFICIAL TO THE DEPARTMENT. SHE SUBMITTED THAT THE FORM NO.3 SHALL BE ISSUED TO THE ASSESSEE IN DUE COURSE AND ACCORDINGL Y SHE SUBMITTED THAT THESE APPEALS OF THE ASSESSEE MAY BE DISMISSED AS W ITHDRAWN, AS THE ASSESSEE, IN ANY WAY, IS REQUIRED TO WITHDRAW THE A PPEAL. 4. WE HEARD LD D.R AND PERUSED THE RECORD. SINCE T HE ASSESSEE HAS OPTED FOR VIVAD SE VISHWAS SCHEME, 2020, THE APPELL ANT WOULD BE MOVING APPLICATION FOR WITHDRAWING THE PRESENT APPEALS FIL ED BEFORE THE TRIBUNAL IN DUE COURSE. SINCE THE ASSESSEE HAS ALREADY FILED T HE NECESSARY APPLICATIONS BEFORE THE TAX AUTHORITIES UNDER THE A BOVE SAID SCHEME, WE ARE OF THE VIEW THAT NO PURPOSE WILL BE SERVED IN K EEPING THESE APPEALS PENDING. ACCORDINGLY WE DISMISS THIS APPEAL OF TH E ASSESSEE AS WITHDRAWN. 5. THE ASSESSEE HAS STATED THAT HE HAS NOT RECEIVED FORM NO.3, IN WHICH THE TAX AMOUNT TO BE PAID BY THE ASSESSEE SHA LL BE INTIMATED BY THE DEPARTMENT. HENCE THE ASSESSEE HAS SOUGHT ADJOURNM ENT TILL THE TIME FORM NO.3 IS RECEIVED FROM THE DEPARTMENT, 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 SE T OF FACTS, SINCE WE HAVE DISMISSED THE APPEALS, THE ASSESSEE IS GIVEN L IBERTY TO MOVE APPROPRIATE APPLICATION FOR RECALL OF THE PRESENT O RDER IN ACCORDANCE WITH THE LAW, IF THE ASSESSEE INTENDS TO DO SO. ITA NO.201/BANG/2020 PAGE 3 OF 3 6. IN THE RESULT, THE APPEALS OF THE ASSESSEE ARE D ISMISSED AS WITHDRAWN. PRONOUNCED IN THE OPEN COURT ON THIS 5 TH DAY OF OCTOBER, 2020. SD/- SD/- ( B R BASKARAN ) ( N V VASUDEVAN ) ACCOUNTANT MEMBER VICE PRE SIDENT BANGALORE, DATED, THE 5 TH 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.