M/s Deutsch india Power Connectors Private Limited , Bangalore V. Income TAx Officer Ward-2(1)(3), Bangalore

ITA 2182/BANG/2017

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 8492 (ITAT-BANGALORE)
• Duration Of Justice: 3 year(s) 1 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2013-2014
• Appeal Filed On: 14-11-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: MANJU PRASAD L
• Section: 92CA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES A BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K, JUDICIAL MEMBER IT ( TP ) A NO. & ASST. YEAR APPELLANT RESPONDENT 2182 /BANG/201 7 2013 - 14 M/S. DE UTSCH INDIA POWER CONNECTORS PVT. LTD., NO.104, PRESTIGE OMEGA EPIP ZONE, 1 ST PHASE, WHITEFIELD, BANGALORE - 560 066 . PAN AACCD 8296N INCOME TAX OFFICER , WARD 2 (1) ( 3 ), BANGALORE. ASSESSEE BY: S HRI MANJU PRASAD L. REVENUE BY: SHRI SUNIL KUMAR SINGH , CIT (D.R) . DATE OF HEARING : 12.01.2021 . DATE OF PRONOUNCEMENT : 12.01.2021 . O R D E R PER SHRI CHANDRA POOJARI, A M : TH IS APPEAL AT THE INSTANCE OF ASSESSEE IS DIRECTED AGAINST THE ORDER OF ASSESSING OFFICER PASSED U/S. 14 3(3) R.W.S. 92CA AND 144C(13) OF THE ACT DT. 1 8 .0 9 .201 7 FOR THE ASSESSMENT YEAR 2013 - 14 . 2. AT THE TIME OF HEARING, THE LEARNED AUTHORISED REPRESENTATIVE SUBMITTED TH A T THESE ASSESSE E HAS OPTED TO FILE AN APPLICATION UNDER THE VIVAD SE VISHWAS ACT, 2020. ACCORDINGLY, LD. AR SUBMITTED THAT THE APPEAL MAY BE DISMISSED WITH THE LIBERTY TO MOVE APPROPRIATE APPLICATION FOR RECALL OF THE PRESENT ORDER IN ACCORDANCE WITH LAW, IF THE ASSESSE E INTENDED TO DO SO. 2 IT ( TP ) A NO . 2182 /BANG/201 7 3. ON THE OTHER HAND, THE LEARNED DEPAR TMENTAL REPRESENTATIVE SUBMITTED THAT THE ASSESSE E HAS TO WITHDRAW THE PENDING APPEALS AFTER FILING THE FORM VSV1 AS PER VIVAD SE VISHWAS ACT, 2020. THEREAFTER THE ASSESSE E IS REQUIRED TO FURNISH A COPY 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 FO R M NO.3 SHALL BE ISSUED TO THE ASSESSE E IN DUE COURSE AND ACCORDINGLY HE SUBMITTED THAT THE APPEAL OF THE ASSESSE E MAY BE DISMISSED AS WITHDRAWN, AS THE ASSESSE E , IN ANY WAY, IS REQUIRED TO WITHDRAW THE APPEALS. 4.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 ASSESSE E WOULD BE MOVING APPLICATION FOR WITHDRAWING THE PRESENT APPEALS FILE D BEFORE THE TRIBUNAL IN DUE COURSE. SINCE THE ASSESSE E HA S ALREADY FILED THE NECESSARY APPLICATION BEFORE THE TAX AUTHORITIES UNDER THE ABOVE SAID SCHEME, WE ARE OF THE VIEW THAT NO PURPOSE WILL BE SERVED IN KEEPING THE APPEAL PENDING. ACCORDINGLY, WE DISMISS THE APPEAL OF THE ASSESSE E AS WITHDRAWN. FURTHER THE ASSESSE E IS AT LIBERTY TO MOVE APPROPRIATE APPLICATION FOR RECALL OF THE PRESENT ORDER IN ACCORDANCE WITH THE LAW, IF THE ASSESSE E INTENDS TO DO SO. 5. IN THE RESULT, THE APPEAL OF THE AS SESSE E IS DISMISSED AS WITHDRAWN. PRONOUNCED IN THE OPEN COURT ON THE DATE MENTIONED ON THE CAPTIO N PAGE. SD/ - SD/ - ( GEORGE GEORGE K ) ( CHANDRA POOJARI ) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 12.01.2021 . *REDDY GP 3 IT ( TP ) A NO . 2182 /BANG/201 7 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