Smt. Sapna Nahata, Bengaluru V. The Income Tax Officer, Ward- 4(3)(3), Bengaluru

ITA 2070/BANG/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 7267 (ITAT-BANGALORE)
• Duration Of Justice: 11 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-09-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 10-12-2019
• Assessment Year: 2010-2011
• Appeal Filed On: 26-09-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: GANESH R G STANDNG
• Assessee Lawyers: SUMAN LUNKARC A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL S M C A BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ITA NO. & ASST. YEAR APPELLANT RESPONDENT 2070/BANG/2019 2010 - 11 SMT. SAPNA NAHATA, 8/2, PROP. NATIONALCONTAINER, YELACHANANHALLI, KAN AKAPURA ROAD, BANGALORE - 560 078 PAN ADUPK 3438M INCOME TAX OFFICER, WARD 4(3)(3), BANGALORE. 1889/BANG/2019 2007 - 08 SHRI MILAN SURESH SHAH, D - 52, LAKSHMAN BUILDING, CHICKPET, BANGALORE - 560 053 PAN ALMPS 3969H INCOME TAX OFFICER, WARD 2(2)(5), BANGALORE. 1890/BANG/2019 2007 - 08 SHRI VASANTH SHAH, D - 52 LAKSHMAN BUILDING, CHICKPET, BANGALORE. PAN AJZPS0792D INCOME TAX OFFICER, WARD 2(2)(5), BANGALORE. 1891/BANG/2019 2007 - 08 TWINKLE MILAN SHAH, D - 52, LAKSHMAN BUILDING, CHICKPET, BANGALORE - 560 053 PAN AAD PT 5923C - DO - 1892/BANG/2019 2009 - 10 SHRI SUMERMAL MANGALCHAND JAIN (HUF), 106/107, RAJLAKSHMI COMPLEX, 1 ST FLOOR, MAMULPET, BANGALORE. PAN AAJHS 3510E INCOME TAX OFFICER, WARD 2(2)(4), BANGALORE. 1893/BANG/2019 2009 - 10 SHRI YATENDRA KUMAR SUMERMAL JAIN , 106/107, RAJLAKSHMI COMPLEX, 1 ST FLOOR, MAMULPET, BANGALORE. PAN AALPJ 0233D - DO - 1894/BANG/2019 2008 - 09 SMT. VIMALA DEVI, 27 TH CROSS, 5 TH MAIN, S R NAGAR, BANGALORE - 560 027 PAN AGGPD 9658M INCOME TAX OFFICER, WARD 7(2)(2), BANGALORE. 1895/BANG/2019 2 009 - 10 SMT. VIMALA DEVI, 27 TH CROSS, 5 TH MAIN, S R NAGAR, BANGALORE - 560 027 PAN AGGPD 9658M INCOME TAX OFFICER, WARD 7(2)(2), BANGALORE. 2 ITA NO S . 2070 & 1889 TO 1895/BANG/2019 ASSESSEE BY: SMT. SUMAN LUNKAR,C.A. REVENUE BY: SHRI GANESH R G, STANDNG COUNSEL. DATE OF HEARING : 02.09 .2 0 20. DATE OF PRONOUNCEMENT : 03 .09 .20 20. O R D E R THE SE APPEALS FILED BY THE ASSESSES ARE DIRECTED AGAINST DIFFERENT ORDER S OF C OMMISSIONER OF INCOME TAX (APPEALS) , BANGALORE . THE ASSESSES ARE AGGRIEVED BY THE DECISION OF LD. CIT (APPEALS). S INCE COMMON ISSUE IS INVOLVED IN ALL THESE APPEALS, THEY ARE HEARD TOGETHER AND CONSOLIDATED ORDER IS PASSED FOR THE SAKE OF CONVENIENCE. 2. AT THE TIME OF HEARING, THE LEARNED AUTHORISED REPRESENTATIVE SUBMITTED TH A T THESE ASSESSES HAVE OPTED TO FI LE AN APPLICATION UNDER THE VIVAD SE VISHWAS ACT, 2020. ACCORDINGLY, LD. AR SUBMITTED THAT THESE APPEALS MAY BE DISMISSED WITH THE LIBERTY TO MOVE APPROPRIATE APPLICATION FOR RECALL OF THE PRESENT ORDER IN ACCORDANCE WITH LAW, IF THE ASSESSES INTENDED TO DO SO. 3. ON THE OTHER HAND, THE LEARNED DEPARTMENTAL REPRESENTATIVE SUBMITTED THAT THE ASSESSES HAVE TO WITHDRAW THE PENDING APPEALS AFTER FILING THE FORM VSV1 AS PER VIVAD SE VISHWAS ACT, 2020. THEREAFTER THE ASSESSES ARE REQUIRED TO FURNISH A CO PY OF THE SAME ALONG WITH THE PROOF OF PAYMENT OF TAX AS DETERMINED BY THE TAX OFFICIAL TO THE DEPARTMENT. LD. DR SUBMITTED THAT THE FORM NO.3 SHALL BE ISSUED TO THE ASSESSES IN DUE COURSE AND ACCORDINGLY HE SUBMITTED THAT THE APPEALS OF THE ASSESSES MAY BE DISMISSED AS WITHDRAWN, AS THE ASSESSES, IN ANY WAY, IS REQUIRED TO WITHDRAW THE APPEALS. 3 ITA NO S . 2070 & 1889 TO 1895/BANG/2019 4. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE MATERIAL ON RECORD. SINCE THE ASSESSEE HAS OPTED FOR VIVAD SE VISHWAS ACT, 2020, THE ASSESSES WOULD BE MOV ING APPLICATION FOR WITHDRAWING THE PRESENT APPEALS FILED BEFORE THE TRIBUNAL INDUE COURSE. SINCE THE ASSESSES HAVE ALREADY FILED THE NECESSARY APPLICATIONS BEFORE THE TAX AUTHORITIES UNDER THE ABOVE SAID SCHEME, WE ARE OF THE VIEW THAT NO PURPOSE WILL B E SERVED IN KEEPING THE APPEALS PENDING. ACCORDINGLY, WE DISMISS THE APPEALS OF THE ASSESSES AS WITHDRAWN. FURTHER THE ASSESSES ARE AT LIBERTY TO MOVE APPROPRIATE APPLICATION FOR RECALL OF THE PRESENT ORDER IN ACCORDANCE WITH THE LAW, IF THE ASSESSES INT ENDS TO DO SO. 5. IN THE RESULT, ALL THE APPEAL S OF THE ASSESSES ARE DISMISSED AS WITHDRAWN. PRONOUNCED IN THE OPEN COURT ON THE DATE MENTIONED ON THE CAPTION PAGE. SD/ - ( CHANDRA POOJARI ) ACCOU NTANT MEMBER DATED: 03 .09. 20 20 . *REDDY GP 4 ITA NO S . 2070 & 1889 TO 1895/BANG/2019 COPY TO 1. THE APPELLANT 2. THE RESPONDENT 3. CIT (A) 4. PR. CIT 5. DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME - TAX APPELLATE TRIBUNAL BANGALORE