Sri Sadiq Ebrahim , Bangalore V. The Income Tax Officer Ward-5(2)(1), Bangalore

ITA 2197/BANG/2018

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 3017 (ITAT-BANGALORE)
• Duration Of Justice: 2 year(s) 4 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-11-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 29-07-2020
• Assessment Year: 2015-2016
• Appeal Filed On: 13-07-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R. PREMI
• Assessee Lawyers: V. SRINIVASAN

Judgement Text

ITA NOS.2197 & 2198/BANG/2018 SRI SADIQ EBRAHIM & SRI NASIR EBRAHIM, BANGALORE IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER ITA NOS.2197/BANG/2018 ASSESSMENT YEAR: 2015-16 SRI SADIQ EBHRAHIM 73/9, 2 ND MAIN ROAD N.T. PET BENGALURU-560 002 PAN NO : AAAPE6221F VS. ITO-WARD-5(2)(1) BENGALURU APPELLANT RESPONDENT ITA NOS.2198/BANG/2018 ASSESSMENT YEAR: 2015-16 SRI NASIR EBRAHIM 73/9, 2 ND MAIN ROAD N.T. PET BENGALURU-560002 PAN NO : AAAPE6081B VS. ITO-WARD-5(2)(1) BENGALURU APPELLANT RESPONDENT APPELLANT BY : SHRI V. SRINIVASAN, A.R. RESPONDENT BY : SMT. R. PREMI, D.R. DATE OF HEARING : 23.11.2020 DATE OF PRONOUNCEMENT : 23.11.2020 O R D E R PER B.R. BASKARAN, ACCOUNTANT MEMBER: BOTH THESE ASSESSEES HAVE FILED THEIR RESPECTIVE AP PEALS CHALLENGING THE ORDERS PASSED BY LD CIT(A)-5 FOR AS SESSMENT YEAR 2015-16 IN THEIR RESPECTIVE HANDS. ITA NOS.2197 & 2198/BANG/2018 SRI SADIQ EBRAHIM & SRI NASIR EBRAHIM, BANGALORE PAGE 2 OF 3 2. THE LD COUNSEL OF THE ASSESSEES SUBMITTED LE TTERS STATING THAT THE ASSESSEES HAVE OPTED TO SETTLE THE DISPUTE UNDE R DIRECT TAX VIVAD SE VISHWAS ACT AND ACCORDINGLY FILED FORM 1 AND 2 B EFORE THE DESIGNATED AUTHORITIES. ACCORDINGLY, HE SOUGHT FOR ADJOURNMENT OF THE APPEALS. 3. THE LD D.R, HOWEVER, SUBMITTED THAT THE ASSES SEES HAVE TO WITHDRAW THE PENDING APPEALS AFTER FILING FORM VSV1 AS PER VIVAD SE VISHWAS ACT, 2020. THEREAFTER, THE ASSESSEES ARE R EQUIRED TO FURNISH A COPY OF THE SAME ALONG WITH THE PROOF OF PAYMENT OF TAX AS DETERMINED BY THE TAX OFFICIAL TO THE DEPARTMENT. ACCORDINGLY THE LD DR SUBMITTED THAT THE APPEALS OF BOTH THE ASSESSEES MAY BE DISMISSED AS WITHDRAWN, AS THE ASSESSEES, IN ANY WA Y, ARE REQUIRED TO WITHDRAW THE APPEALS. 4. THE LD A.R, IN THE REJOINDER, SUBMITTED THAT THE ASSESSEES HAVE NOT YET RECEIVED FORM 3 AS PER DIRECT TAX VIVAS SE VISHWAS ACT AND ACCORDINGLY SUBMITTED THAT, IN CASE THE APPEALS ARE DISMISSED, THE ASSESSEES SHOULD BE GIVEN LIBERTY TO SEEK RECALL OF THE ORDER, IF SOMETHING GOES WRONG. 5. WE HEARD THE PARTIES AND PERUSED THE RECORD. THE SUBMISSIONS MADE BY PARTIES ARE CONSIDERED. SINCE BOTH THE ASS ESSEES HAVE FILED APPLICATIONS UNDER DIRECT TAX VIVAD SE VISHWAS ACT, 2020, THE APPELLANTS WOULD BE MOVING APPLICATIONS FOR WITHDRA WING THE PRESENT APPEALS FILED BEFORE THE TRIBUNAL IN DUE COURSE. A CCORDINGLY, WE ARE OF THE VIEW THAT NO PURPOSE WILL BE SERVED IN KEEPI NG THESE APPEALS PENDING. ACCORDINGLY WE DISMISS THE APPEALS OF BO TH THE ASSESSEES AS WITHDRAWN. HOWEVER, BOTH THE ASSESSEES ARE GIVE N LIBERTY TO MOVE APPROPRIATE APPLICATIONS FOR RECALL OF THE PRESENT ORDERS IN ACCORDANCE WITH THE LAW, IF THE ASSESSEES INTEND TO DO SO. ITA NOS.2197 & 2198/BANG/2018 SRI SADIQ EBRAHIM & SRI NASIR EBRAHIM, BANGALORE PAGE 3 OF 3 6. IN THE RESULT, THE APPEALS OF BOTH THE ASSE SSEES ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 23 RD NOV, 2020. SD/- (N.V. VASUDEVAN ) VICE PRESIDENT SD/- (B.R. BASKARAN) ACCOUNTANT MEMBER BANGALORE, DATED 23 RD NOV, 2020. VG/SPS COPY TO: 1. THE APPLICANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER ASST. REGISTRAR, ITAT, BANGALORE.