Shri. Suresh Linganagouda Patil, Bangalore V. The Deputy Commissioner Of Income Tax, Circle- 11(2), Bangalore

ITA 2231/BANG/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 1999 (ITAT-BANGALORE)
• Duration Of Justice: 1 year(s) 1 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-12-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2011-2012
• Appeal Filed On: 18-10-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R PREMI
• Assessee Lawyers: N O N E

Judgement Text

ITA NO.2231/BANG/2019 SHRI SURESH LINGANAGOUDA PATIL, BANGALORE IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER ITA NO.2231/BANG/2019 ASSESSMENT YEAR: 2011-12 SHRI SURESH LINGANAGOUDA PATIL NO.428, 16 TH MAIN 3 RD CROSS, 3 RD BLOCK KORAMANGALA BANGALORE-560 034 PAN NO : ACVPP9147Q VS. DEPUTY COMMISSIONER OF INCOME-TAX CIRCLE-11(2) BANGALORE APPELLANT RESPONDENT APPELLANT BY : N O N E RESPONDENT BY : SMT. R. PREMI, D.R. DATE OF HEARING : 07.12.2020 DATE OF PRONOUNCEMENT : 07.12.2020 O R D E R PER B.R. BASKARAN, ACCOUNTANT MEMBER: THE ASSESSEE HAS FILED THIS APPEAL CHALLENGING THE ORDER DATED 21-08-2019 PASSED BY LD CIT(A)-1, BENGALURU AND IT RELATES TO THE ASSESSMENT YEAR 2011-12. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. H OWEVER, THE LD COUNSEL FOR THE ASSESSEE HAS FURNISHED A LETTER STA TING THAT THE ASSESSEE HAS OPTED TO SETTLE THE DISPUTE UNDER DIRE CT TAX VIVAD SE VISHWAS ACT FOR SETTLEMENT OF THE DISPUTE AND IT IS IN PROGRESS. ITA NO.2231/BANG/2019 SHRI SURESH LINGANAGOUDA PATIL, BANGALORE PAGE 2 OF 3 3. THE LD D.R, HOWEVER, SUBMITTED THAT THE ASSES SEE HAS TO WITHDRAW THE PENDING APPEAL 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. ACCORDINGLY SHE SUBMITTED THAT THE APPEAL OF THE ASSESSEE MAY BE DISMISSED AS WITH DRAWN, AS THE ASSESSEE, IN ANY WAY, IS REQUIRED TO WITHDRAW THE A PPEAL. SHE SUBMITTED THAT THE BANGALORE BENCH OF TRIBUNAL IS G IVING LIBERTY TO THE ASSESSEE TO SEEK RECALL OF THE ORDER, IF SO WAR RANTED. 4. WE HEARD THE PARTIES AND PERUSED THE RECORD. SINCE THE ASSESSEE HAS OPTED TO SETTLE THE DISPUTE UNDER DIRECT TAX VI VAD SE VISHWAS ACT, 2020, THE APPELLANT WOULD BE MOVING APPLICATIO N FOR WITHDRAWING THE PRESENT APPEAL FILED BEFORE THE TRIBUNAL IN DUE COURSE. SINCE THE ASSESSEE IS IN THE PROCESS OF FILING NECESSARY APPL ICATIONS BEFORE THE TAX AUTHORITIES UNDER THE ABOVE SAID ACT, WE ARE OF THE VIEW THAT NO PURPOSE WILL BE SERVED IN KEEPING THIS APPEAL PENDI NG. ACCORDINGLY WE DISMISS THE APPEAL OF THE ASSESSEE AS WITHDRAWN. HOWEVER, THE ASSESSEE IS GIVEN LIBERTY TO MOVE APPROPRIATE APPLI CATION FOR RECALL OF THE PRESENT ORDER IN ACCORDANCE WITH THE LAW, IF TH E ASSESSEE INTENDS TO DO SO. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE I S DISMISSED AS WITHDRAWN. PRONOUNCED IN THE OPEN COURT ON 07-12-202 0 SD/- (GEORGE GEORGE K. ) JUDICIAL MEMBER SD/- (B.R. BASKARAN) ACCOUNTANT MEMBER BANGALORE, DATED 7 TH DEC, 2020. VG/SPS ITA NO.2231/BANG/2019 SHRI SURESH LINGANAGOUDA PATIL, BANGALORE PAGE 3 OF 3 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.