Sri. Puttakempe Gowda, Ramanagara V. Income Tax Officer, Ward- 1, Ramanagar

ITA 2219/BANG/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 0073 (ITAT-BANGALORE)
• Duration Of Justice: 1 year(s) 2 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-12-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 31-12-2020
• Assessment Year: 2011-2012
• Appeal Filed On: 16-10-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC - A BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT ITA NO. 2219 /BANG/20 1 9 ASSESSMENT YEAR : 2011-12 SHRI. PUTTAKEMPE GOWDA, #DHARANI NILAYA, MAHARAJAKATTE ROAD, BASAVESHWARA NAGARA, KANAKAPURA, RAMANAGARA DISTRICT, RAMANAGARA 562 117. PAN : BACPP 6020 J VS. THE INCOME TAX OFFICER, WARD 1, RAMANAGAR. APPELLANT RESPONDENT ASSESSEE BY : SHRI. PRANAV KRISHNA , A DVOCATE REVENUE BY : SHRI. GANESH R. GHALE , STANDING COUNSEL DATE OF HEARING : 31 . 12 .2020 DATE OF PRONOUNCEMENT : 31 . 12 .2020 O R D E R PER N. V. VASUDEVAN, VICE PRESIDENT THIS APPEAL FILED IS BY THE ASSESSEE AGAINST THE ORDER DATED 11.09.2019 OF CIT(A)-3, BANGALORE, IN RELATION TO ASSESSMENT YEAR 2011-12. 2. THE LEARNED AR OF THE ASSESSEE SUBMITTED THAT THE ASSESSEE HAS OPTED TO SETTLE THE DISPUTE IN THIS APPEAL UNDER THE DIRECT TAX VIVAD SE VISHWAS SCHEME, 2020 AND HAS FILED FORM NOS.1 AND 2 AND IS AWAITING TO RECEIVE FORM 3 FROM THE DESIGNATED AUTHORITY. LEARNED COUNSEL FOR THE ASSESSEE PRAYED FOR KEEPING THE PROCEEDINGS IN ABEYANCE TILL THE ASSESSEE RECEIVED FORM 3. 3. IN THE COURSE OF HEARING, IT WAS THE PROPOSITION PUT FORWARD BY THE BENCH THAT UNDER THESE FACTS, THE APPEAL OF THE ASSESSEE MAY BE DISMISSED AND ITA NO.2219/BANG/2019 PAGE 2 OF 3 WITHDRAWN AND LIBERTY MAY BE GRANTED TO THE ASSESSEE TO APPROACH THIS TRIBUNAL FOR RECALL OF THIS ORDER UNDER SECTION 254(2) OF THE ACT IN CASE THE ASSESSEE FINALLY OPTS OUT OF VIVAD SE VISHWAS SCHEME, 2020. IN REPLY, IT WAS SUBMITTED BY LEARNED AR OF THE ASSESSEE THAT IF THE LIBERTY IS GRANTED TO THE ASSESSEE, THEN WE HAVE NO OBJECTION ABOUT DISMISSAL OF THE APPEAL AS WITHDRAWN. LEARNED DR OF THE REVENUE ALSO AGREED TO THIS PROPOSITION PUT FORWARD BY THE BENCH. 4. THE APPEAL IS ACCORDINGLY DISMISSED AS WITHDRAWN. THE ASSESSEE IS HOWEVER AT LIBERTY TO SEEK RECALL OF THIS ORDER IN THE EVENT OF NON-ISSUE OF FORM-III OR FOR OTHER REASONS THE ASSESSEE IS NOT ABLE TO SETTLE THE DISPUTE UNDER THE SCHEME. 5. IN THE RESULT, ASSESSEES APPEAL IS DISMISSED. PRONOUNCED IN THE OPEN COURT ON THE DATE MENTIONED ON THE CAPTION PAGE. SD/- SD/- SD/- SD/- BANGALORE, DATED: 31.12. 2020. /NS/* (CHANDRA POOJARI) ( N. V. VASUDEVAN) ACCOUNTANT MEMBER VICE PRESIDENT ITA NO.2219/BANG/2019 PAGE 3 OF 3 COPY TO: 1. APPELLANTS 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR, ITAT, BANGALORE.