M/s. Ajanta Network, Bangalore V. Income Tax Officer, Ward- 6(2)(4), Bengaluru

ITA 2393/BANG/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 0703 (ITAT-BANGALORE)
• Duration Of Justice: 1 year(s) 1 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-12-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 21-11-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R PREMI
• Assessee Lawyers: N O N E
• Section: 22

Judgement Text

ITA NO.2393/BANG/2019 M/S. AJANTA NETWORK, BENGALURU IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ITA NO.2393/BANG/2019 ASSESSMENT YEAR: 2012-13 M/S. AJANTA NETWORK NO.105/A, 3 RD CROSS, 2 ND STAGE INDUSTRIAL SUBURB, YESHWANTHPUR BENGALURU-560 022 PAN NO : AAPFA5696M VS. ITO WARD-6(2)(4) BENGALURU APPELLANT RESPONDENT APPELLANT BY : N O N E RESPONDENT BY : SMT. R. PREMI, D.R. DATE OF HEARING : 22.12.2020 DATE OF PRONOUNCEMENT : 22.12.2020 O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER: THE ASSESSEE HAS FILED THIS APPEAL CHALLENGING THE ORDER DATED 23-09-2019 PASSED BY LD CIT(A), BENGALURU AND IT RE LATES TO THE ASSESSMENT YEAR 2012-13. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. HO WEVER, THE ASSESSEE HAS MOVED AN APPLICATION STATING THEREIN THAT HE HA S OPTED TO SETTLE THE DISPUTE UNDER DIRECT TAX VIVAD SE VISHWAS ACT F OR SETTLEMENT OF THE DISPUTE. HE HAS ALSO STATED THAT HE HAS RECEIV ED FORM NO.3 FROM THE DESIGNATED AUTHORITY. ACCORDINGLY HE HAS PRAYED THAT THE TRIBUNAL MAY PASS THE CONSEQUENTIAL ORDER. ITA NO.2393/BANG/2019 M/S. AJANTA NETWORK, BENGALURU PAGE 2 OF 2 3. WE HEARD LD D.R. SINCE THE ASSESSEE HAS OPT ED TO SETTLE THE DISPUTE UNDER DIRECT TAX VIVAD SE VISHWAS ACT, 2020 AND HE HAS ALSO RECEIVED FORM NO.3 FROM THE DESIGNATED AUTHORITY, W E DISMISS THE APPEAL OF THE ASSESSEE AS WITHDRAWN. HOWEVER, THE A SSESSEE IS GIVEN LIBERTY TO MOVE APPROPRIATE APPLICATION FOR RECALL OF THE PRESENT ORDER IN ACCORDANCE WITH THE LAW, IF THE ASSESSEE INTENDS TO DO SO. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE I S DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 22 ND DEC, 2020. SD/- (N.V. VASUDEVAN ) VICE PRESIDENT SD/- (CHANDRA POOJARI) ACCOUNTANT MEMBER BANGALORE, DATED 22 ND DEC, 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.