Appeal details
Counselvise Citation
[2020] 110 COUNSELVISE.COM (IT) 9643 (ITAT-BANGALORE)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
9 month(s) 19 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
09-07-2020
Appeal Filed By
Assessee
Order Result
Dismissed
Bench Allotted
C
Next Hearing Date
08-07-2020
Assessment Year
2011-2012
Appeal Filed On
20-09-2019
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES C BENCH: BANGALORE BEFORE SHRI A.K. GARODIA , ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA NO. 2031 /BANG/201 9 (ASSESSMENT YEAR: 201 1 - 12 ) SHRI RAJEEV KUMAR, NO.32, PRESTIG E NORTH WEST COUNTY, ADDEVISWANATHAPURA VILLAGE, NEAR RAJAKUNTE, DODDABALLAPURA MAIN ROAD, BANGALORE - 560 064 .APPELLANT PAN : ACBPR0577N VS. DY. COMMISSIONER OF INCOME TAX, CIRCLE 4(1)(1), BANGALORE. RESPONDENT. ASSESSEE BY: NONE. REVENUE BY: SMT. R. PREMI, ADDL. CIT (D.R) DATE OF HEARING : 08.07 .20 20 DATE OF PRONOUNCEMENT : 09 .07 .20 20 O R D E R PER SHRI PAVAN KUMAR GADALE, JM : TH E ASSESSEE HAS FILED AN APPEAL AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS) - 4 , BANGALORE PASSED U/S. 143(3) R.W.S. 147 AND U/S 250 OF THE INCOME TAX ACT, 1961. 2. AT THE TIME OF HEARING, NONE APPEARE D ON BEHALF OF THE ASSESSEE. WHEREAS, THE ASSESSEE HAS FILED A LETTER DT.17.3.2020 WITH REGISTRY ON 18.3.2020 THAT , THE 2 ITA NO. 2031/BANG/2019 ASSESSEE IS INTENDED TO SETTLE THE LITIGATION BY OPTING FOR THE VIVAD SE VIS WAS SCHEME, 2020 . BUT, THE L EARNED DEPARTMENT AL REPRESENTATIVE SUBMITTED THAT THE ASSESSEE IS RE QUIRED TO WITHDRAW THE APPEAL DUE TO OPTION OF THE SCHEME AND PRAYED FOR DISMISSAL OF THE ASSESSEE APPEAL AS WITHDRAWN.. 3. WE HEARD LEARNED DEPARTMENTAL REPRESENTATIVE AND PERUSED THE MATERIAL ON RECORD. SINCE THE ASSESSEE HAS OPTED FOR VIVAD SE VISHWA S SCHEME, 2020, THE ASSESSEE WOULD BE MOVING AN APPLICATION FOR WITHDRAWING THE PRESENT APPEAL FILED BEFORE TH E TRIBUNAL IN DUE COURSE. WHEREAS, THE ASSESSEE HAS ALREADY FILED CONSENT LETTER OPTING FO R VIVAD SE VISHWAS SCHEME 2020 HENCE, WE ARE OF THE VIEW THAT NO PURPOSE WILL BE SERVED IN KEEPING THE APPEAL PENDING. ACCORDINGLY, WE DISMISS THE APPE AL OF THE ASSESSEE AS WITHDRAWN AND T HE ASSESSEE IS GIVEN LIBERTY TO M OVE AN APPLICATION UNDER SECTION 254(2) OF THE ACT TO RECALL THE PRESENT O RDER IN ACCORDANCE WITH THE PROVISIONS OF LAW. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. PRONOUNCED IN THE OPEN COURT ON THE DATE MENTIONED ON THE CAPTION PAGE. SD/ - SD/ - ( A.K. GARODIA ) (PAVAN KUMAR GADALE) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 09 .07. 20 20 . *REDDY GP 3 ITA NO. 2031/BANG/2019 COPY TO 1. THE APPELLANT 2. THE RESPONDENT 3. CIT (APPEALS) 4. PRIN. CIT 5. DR, ITAT 6. GUARD FILE. BY ORDER ASSISTANT REGISTRAR INCOME - TAX APPELLATE TRIBUNAL BANGALORE
