Ajay Lunia , Bangalore V. The Income Tax Officer ward-5(3)(4), Bangalore

ITA 2133/BANG/2018

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 2765 (ITAT-BANGALORE)
• Duration Of Justice: 2 year(s) 4 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-11-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2015-2016
• Appeal Filed On: 06-07-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B R BAS KARAN , ACCOUNTANT MEMBER ITA NO S . 2133 & 2134/BANG/2018 ASSESSMENT YEAR S : 2015 - 16 & 2015 - 16 SHRI AJAY LUNIA, PAN: AAWPL 5822B SMT. SWETA LUNIA, PAN: ABBPL 5155F NO.28, MALAVALLI RAMA RAO ROAD, GODOWN STREET CROSS, BENGALURU 560 002. VS. THE INCOME TAX OFFICER, WARD 5(3)(4), BENGALURU. APPELLANT (S) RESPONDENT APPELLANT BY : SMT. SUMAN LUNKAR, CA RESPONDENT BY : S MT. R. PREMI, ADD L. CIT(DR)(ITAT), BENGALURU. DATE OF HEARING : 23.11 .2020 DATE OF PRONOUNCEMENT : 23 . 1 1 .2020 O R D E R PER N.V. VASUDEVAN, VICE PRESIDENT THESE TWO APPEALS ARE FILED BY DIFFERENT ASSESSE S AGAINST THE ORDER DATED 24.04.2018 AND 23.04.2018 RESPECTIVELY OF THE CIT(APPEALS)-5, BENGALURU, BOTH FOR THE ASSESSMENT YEAR 2015-16. THEY WERE HEARD TOGETHER AND ARE DISPOSED OF BY THIS COMMON ORDER F OR THE SAKE OF CONVENIENCE. ITA NOS.2133 & 2134/BANG/2018 PAGE 2 OF 2 2. DURING THE COURSE OF HEARING OF THE APPEALS, TH E LD. COUNSEL FOR THE ASSESSEES SOUGHT ADJOURNMENT OF THESE APPEALS STATI NG THAT THE ASSESSEES HAVE OPTED FOR VIVAD SE VISHWAS SCHEME ACT, 2020 [V SVS] AND HAVE FILED FORM 1 & 2, HOWEVER, FORM 3 IS AWAITED BY THE DESIG NATED AUTHORITY. THE BENCH POINTED OUT THAT THE BANGALORE BENCHES IN SUC H CASES IS DISMISSING THE APPEAL AS WITHDRAWN, WITH LIBERTY TO SEEK RECAL L OF THE ORDER, TO WHICH THE LD.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 ASSESSEES AGREED. ACCORDI NGLY, THE APPEALS ARE DISMISSED AS WITHDRAWN. HOWEVER, THE ASSESSEES ARE AT LIBERTY TO SEEK RECALL OF THIS ORDER IN THE EVENT OF NON-RECEIPT OF FORM NO.3, OR FOR ANY SUCH REASON UNDER THE VSVS. 3. IN THE RESULT, ALL THE APPEALS ARE DISMISSED AS WITHDRAWN. PRONOUNCED IN THE OPEN COURT ON THIS 23 RD DAY OF NOVEMBER, 2020. SD/- SD/- ( B R BAS KARAN ) ( N V VASUDEVAN ) ACCOUNTANT MEMBER VICE PRESIDENT BANGALORE, DATED, THE 23 RD NOVEMBER, 2020. / DESAI S MURTHY / COPY TO: 1. APPELLANTS 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE. BY ORDER ASSISTANT REGISTRAR ITAT, BANGALORE.