Sri. Pundalik Bhat, Bangalore V. Income Tax Officer, Ward- 5(3)(6), Bangalore

ITA 2207/BANG/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 6908 (ITAT-BANGALORE)
• Duration Of Justice: 10 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-09-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 11-10-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S SUNDAR RAJAN
• Assessee Lawyers: GEETHA RANI K

Judgement Text

ITA NO.714 AND OTHERS/BANG/2019 SMT. JACQUELINE MARY DOLPHINA AND OTHERS IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER ITA NO.714/BANG/2019 ASSESSMENT YEAR: 2015-16 SMT. JACQUELINE MARY DOLPHINA NNMS LEGAL CHAMBERS, #180 2 ND FLOOR MAHAVEER ARCADE 2 ND MAIN, CHAMARAJPET BENGALURU, KARNATAKA 560 018 PAN NO : AEFPD4373N VS. ITO WARD-5(3)(6) BANGALORE APPELLANT RESPONDENT ITA NO.2184/BANG/2019 ASSESSMENT YEAR: 2013-14 SRI GANESH DIVAKAR HABBU NNMS LEGAL CHAMBERS, #180 2 ND FLOOR MAHAVEER ARCADE 2 ND MAIN, CHAMARAJPET BENGALURU, KARNATAKA 560 018 PAN NO : ABVPH2405G VS. ITO WARD-5(3)(6) BANGALORE APPELLANT RESPONDENT ITA NOS.2194&2195/BANG/2019 ASSESSMENT YEAR: 2012-13 & 2013-14 SHRI KUMARAVEL RANGASAMY NNMS LEGAL CHAMBERS, #180 2 ND FLOOR MAHAVEER ARCADE 2 ND MAIN, CHAMARAJPET BENGALURU, KARNATAKA 560 018 PAN NO : AAVPK2306G VS. ITO WARD-5(3)(6) BANGALORE APPELLANT RESPONDENT ITA NO.714 AND OTHERS/BANG/2019 SMT. JACQUELINE MARY DOLPHINA AND OTHERS PAGE 2 OF 5 ITA NOS.2196&2197/BANG/2019 ASSESSMENT YEAR: 2012-13 & 2013-14 SHRI SANJU CHACKO NNMS LEGAL CHAMBERS, #180 2 ND FLOOR MAHAVEER ARCADE 2 ND MAIN, CHAMARAJPET BENGALURU, KARNATAKA 560 018 PAN NO : AGIPC4251D VS. ITO WARD-5(3)(6) BANGALORE APPELLANT RESPONDENT ITA NOS.2206 & 2207/BANG/2019 ASSESSMENT YEAR: 2012-13 & 2013-14 SHRI PUNDALIK BHAT NNMS LEGAL CHAMBERS, #180 2 ND FLOOR MAHAVEER ARCADE 2 ND MAIN, CHAMARAJPET BENGALURU, KARNATAKA 560 018 PAN NO : AKCPB1952C VS. ITO WARD-5(3)(6) BANGALORE APPELLANT RESPONDENT APPELLANT BY : SMT. GEETHA RANI K., A.R. RESPONDENT BY : SHRI S. SUNDAR RAJAN, D.R. ITA NOS.2104 TO 2106/BANG/2019 ASSESSMENT YEAR: 2011-12, 2015-16 & 2016-17 GOPALAKRISHNA ASWINI KUMAR NO.21 & 22, AUTOCRAT ENGINEERS PHASE I, EXPORT PROMOTION INDUSTRIAL PARK, WHITEFIELD BANGALORE PAN NO : ABLPK6831H VS. ACIT, CIRCLE-4(2)(1) BANGALORE APPELLANT RESPONDENT ITA NO.714 AND OTHERS/BANG/2019 SMT. JACQUELINE MARY DOLPHINA AND OTHERS PAGE 3 OF 5 APPELLANT BY : SHRI C. RAMESH, A.R. RESPONDENT BY : SHRI S. SUNDAR RAJAN, D.R. ITA NOS.2209/BANG/2019 ASSESSMENT YEAR: 2015-16 FANTASY VANATHILL RETAIL PVT. LTD. SG 4 MANIPAL CENTRE 47, DICKENSON ROAD BANGALORE-560 042. PAN NO : AABCF0671J VS. DEPUTY COMMISSIONER OF INCOME-TAX CIRCLE-3(1)(1) BANGALORE APPELLANT RESPONDENT APPELLANT BY : SMT. SUMAN LUMKAR, A.R. RESPONDENT BY : SHRI S. SUNDAR RAJAN, D.R. DATE OF HEARING : 10.09.2020 DATE OF PRONOUNCEMENT : 10.09.2020 O R D E R PER BENCH: ALL THESE ASSESSEES HAVE FILED THESE APPEALS CHALLE NGING THE ORDERS PASSED BY LD CIT(A) IN THEIR RESPECTIVE HAND S FOR THE ASSESSMENT YEARS MENTIONED IN THE CAPTION AGAINST T HEIR RESPECTIVE NAMES. THESE ASSESSEES ARE AGGRIEVED BY THE DECISIO N OF LD CIT(A) TAKEN AGAINST THEM. SINCE COMMON FACTS ARE INVOLVED IN THESE APPEALS, THEY ARE BEING DISPOSED OF BY THIS COMMON ORDER. 2. ALL THESE ASSESSEES HAVE FILED APPLICATION S IN FORM NO.1 AND 2 FOR SETTLING THE DISPUTE UNDER DIRECT TAXES VIVAD S E VISHWAS ACT, 2020. SINCE THEY ARE AWAITING FORM NO.3 FROM THE I NCOME TAX DEPARTMENT, THESE ASSESSEES HAVE PRAYED FOR ADJOURN MENT OF THEIR APPEALS. ITA NO.714 AND OTHERS/BANG/2019 SMT. JACQUELINE MARY DOLPHINA AND OTHERS PAGE 4 OF 5 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 ASSESSEE IS REQ UIRED TO FURNISH A COPY OF THE SAME ALONG WITH THE PROOF OF PAYMENT OF TAX AS DETERMINED BY THE TAX OFFICIAL TO THE DEPARTMENT. HE SUBMITTE D THAT THE FORM NO.3 SHALL BE ISSUED TO THE ASSESSEE IN DUE COURSE AND ACCORDINGLY HE SUBMITTED THAT THESE APPEALS OF THE ASSESSEES MA Y BE DISMISSED AS WITHDRAWN, AS THE ASSESSEE, IN ANY WAY, IS REQUI RED TO WITHDRAW THE APPEAL. 4. WE HEARD THE PARTIES AND PERUSED THE RECORD. SINCE THESE ASSESSEES HAVE OPTED FOR VIVAD SE VISHWAS ACT, 2020 , THEY WOULD BE MOVING APPLICATION FOR WITHDRAWING THE PRESENT APPE ALS FILED BEFORE THE TRIBUNAL IN DUE COURSE. SINCE THE ASSESSEES HA VE ALREADY FILED THE NECESSARY APPLICATIONS BEFORE THE TAX AUTHORITI ES UNDER THE ABOVE SAID SCHEME, WE ARE OF THE VIEW THAT NO PURPOSE WIL L BE SERVED IN KEEPING THESE APPEALS PENDING. ACCORDINGLY WE DIS MISS ALL THESE APPEALS OF THE ASSESSEES AS WITHDRAWN. 5. IT IS SUBMITTED BY THE ASSESSEES THAT THEY HAVE NOT RECEIVED FORM NO.3, IN WHICH THE TAX AMOUNT TO BE PAID BY TH E ASSESSEE SHALL BE INTIMATED BY THE DEPARTMENT. HENCE THE ASSESSEE S HAVE SOUGHT ADJOURNMENT TILL THE TIME FORM NO.3 IS RECEIVED FRO M THE DEPARTMENT, MEANING THEREBY, THE ASSESSEES WANT TO MAKE SURE TH AT THE TAX LIABILITY MENTIONED BY THEM IN FORM NO.1 SHOULD GET CONFIRMED BY THE REVENUE. UNDER THESE SET OF FACTS, SINCE WE HAVE DI SMISSED THE APPEALS, THE ASSESSEE IS GIVEN LIBERTY TO MOVE APPR OPRIATE APPLICATION FOR RECALL OF THE PRESENT ORDER IN ACCORDANCE WITH THE LAW, IF THE ASSESSEE INTENDS TO DO SO. ITA NO.714 AND OTHERS/BANG/2019 SMT. JACQUELINE MARY DOLPHINA AND OTHERS PAGE 5 OF 5 6. IN THE RESULT, BOTH THE APPEALS OF THE ASSE SSEE ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 10 TH SEPT, 2020 SD/- (GEORGE GEORGE K. ) JUDICIAL MEMBER SD/- (B.R. BASKARAN) ACCOUNTANT MEMBER BANGALORE, DATED 10 TH SEPT, 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.