M/s. Mantri Castles Private Limited, Bangalore V. The Assistant Commissioner Of Income Tax, TDS Circle- 2(1), Bangalore

ITA 2076/BANG/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 3966 (ITAT-BANGALORE)
• Duration Of Justice: 1 year(s) 1 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-11-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 03-11-2020
• Assessment Year: 2017-2018
• Appeal Filed On: 27-09-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: V SRINIVASAN
• Keywords: TDS

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA P OOJA RI , ACCOUNTANT MEMBER ITA NO. 2076/BANG/2019 ASSESSMENT YEAR : 2017 - 18 M/S. MANTRI CASTLES PVT. LTD., NO.41, MANTRI HOUSE, VITTAL MALLYA ROAD, BANGALORE 560 001. PAN: AABCL 0438P VS. THE ASSISTANT COMMISSIONER OF INCOME TAX, TDS CIRCLE 2(1), BANGALORE. APPELLANT RESPONDENT APPELLANT BY : SHRI V. SRINIVASAN, ADVO CATE RESPONDENT BY : SHRI KANNAN NA RAYANAN, J T. CIT(DR)(ITAT), BENGALURU. D ATE OF HEARING : 03. 11. 2020 DATE OF PRONOUNCEMENT : 03 . 11 .2020 O R D E R PER N.V. VASUDEVAN, VICE PRESIDENT THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST T HE ORDER DATED 26.7.2019 OF CIT(APPEALS), BANGALORE-9, BANGALORE R ELATING TO ASSESSMENT YEAR 2017-18. 2. DURING THE COURSE OF HEARING OF THE APPEAL, THE LD. COUNSEL FOR THE ASSESSEE SOUGHT ADJOURNMENT ON THE GROUND THAT THE ASSESSEE HAS OPTED FOR VIVAD SE VISHWAS SCHEME ACT (VSVS), 2020 BY FI LING THE APPLICATIONS IN FORM 1 & FORM 2. ISSUE OF FORM 3 BY THE DEPARTM ENT IS AWAITED. THE BENCH POINTED OUT THAT THE BANGALORE BENCHES IN SUC H CASES IS DISMISSING THE APPEAL AS WITHDRAWN, WITH LIBERTY TO SEEK RECAL L OF THE ORDER, TO WHICH THE LD. COUNSEL FOR THE ASSESSEE AGREED. ACCORDIN GLY, THE APPEAL IS ITA NO. 2076/BANG/2019 PAGE 2 OF 2 DISMISSED AS WITHDRAWN. HOWEVER, THE ASSESSEE IS A T LIBERTY TO SEEK RECALL OF THIS ORDER IN THE EVENT OF FORM NO.3, OR FOR ANY SUCH REASON UNDER THE VSVS. 3. IN THE RESULT, THE APPEAL IS DISMISSED AS WIT HDRAWN. PRONOUNCED IN THE OPEN COURT ON THIS 3 RD DAY OF NOVEMBER, 2020. SD/- SD/- ( CH ANDRA POOJARI ) ( N V VASUDEVAN ) ACCOUNTANT MEMBER VICE PRESIDENT BANGALORE, DATED, THE 3 RD NOVEMBER, 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.