Appeal details
Counselvise Citation
[2021] 109 COUNSELVISE.COM (IT) 4635 (ITAT-BANGALORE)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
1 year(s) 2 month(s) 17 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
11-02-2021
Appeal Filed By
Assessee
Order Result
Dismissed
Bench Allotted
A
Next Hearing Date
11-02-2021
Assessment Year
2014-2015
Appeal Filed On
25-11-2019
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES A, BANGALORE BEFORE SHRI CHANDRA POOJARI, AM & SHRI GEORGE GEORGE K, JM ITA NO.2430/BANG/2019 : ASST.YEAR 2014-2015 SMT.MEERA SRI KANT MEHARWADE NO.9, SESHANDRI ROAD BANGALORE 560 009. PAN : CADPM3057L. V. THE ASST.COMMISSIONER OF INCOME-TAX, CIRCLE 5(2)(1) BANGALORE. (APPELLANT) (RESPONDENT) APPELLANT BY : SRI.V.SRIDHAR, CA RESPONDENT BY : MS.NEERA MALHOTRA, CIT-DR DATE OF HEARING : 11.02.2021 DATE OF PRONOUNCEMENT : 11.02.2021 O R D E R PER GEORGE GEORGE K, JM: THIS APPEAL INSTANCE OF THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE CIT(A), DATED 28.10.2018 THE RELEVANT ASSESSMENT YEAR IS 2014-2015. 2. AT THE TIME OF HEARING BEFORE ME, THE LEARNED COUNSEL FOR THE ASSESSEE HAS FURNISHED A LETTER DATED 08 TH FEBRUARY, 2021, WHEREIN IT IS STATED THAT THE ASSESSEE HAS OPTED FOR FILING THE APPLICATION UNDER DIRECT TAX VIVAD SE VISHWAS ACT, FOR SETTLEMENT OF THE DISPUTE, AND ACCORDINGLY, PRAYED THAT THE APPEAL MAY BE ADJOURNED. 3. THE LEARNED DEPARTMENTAL REPRESENTATIVE, HOWEVER, SUBMITTED THAT THE ASSESSEE HAS TO WITHDRAW THE PENDING APPEAL AFTER FILING FORM VSV1 AS PER VIVAD SE VISHWAS ACT, 2020. THEREAFTER, THE ASSESSEE IS REQUIRED TO FURNISH A COPY OF THE SAME ALONG WITH THE PROOF OF PAYMENT OF TAX AS DETERMINED BY THE TAX OFFICIAL TO THE TO THE DEPARTMENT. SHE SUBMITTED THAT ITA NO.2430/BANG/2019 SMT.MEERA SRIKANT MEHARWADE 2 FORM NO.3 SHALL BE ISSUED TO THE ASSESSEE IN DUE COURSE AND ACCORDINGLY, SHE SUBMITTED THAT THE APPEAL OF THE ASSESSEE MAY BE DISMISSED AS WITHDRAWN, AS THE ASSESSEE IN ANY CASE IS REQUIRED TO WITHDRAW THE APPEAL. THE LEARNED DR FURTHER SUBMITTED THAT IN THESE TYPES OF CASES, THE TRIBUNAL IS GIVING LIBERTY TO SEEK RECALL OF THE ORDER IF THE APPEAL IS DISMISSED BY THE BENCH. 4. WE HAVE HEARD RIVAL SUBMISSIONS AND PERUSED THE MATERIAL ON RECORD. THE SUBMISSIONS MADE BY THE LEARNED DR IS CONSIDERED. SINCE THE ASSESSEE HAS OPTED FOR FILING THE APPLICATION UNDER DIRECT TAX VIVAD SE VISHWAS ACT FOR SETTLEMENT OF THE DISPUTE, THE ASSESSEE WOULD BE MOVING APPLICATION FOR WITHDRAWING THE PRESENT APPEAL FILED BEFORE THE TRIBUNAL IN DUE COURSE. HENCE, WE ARE OF THE VIEW THAT NO PURPOSE WILL BE SERVED IN KEEPING THIS APPEAL PENDING. ACCORDINGLY, WE DISMISS THE APPEAL OF THE ASSESSEE AS WITHDRAWN. SINCE WE HAVE DISMISSED THE APPEAL, THE ASSESSEE IS AT LIBERTY TO MOVE APPROPRIATE APPLICATION FOR RECALL OF THE PRESENT ORDER IN ACCORDANCE WITH THE LAW, IF THE ASSESSEE INTENDS TO DO SO. 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED, AS WITHDRAWN. ORDER PRONOUNCED ON THIS 11 TH DAY OF FEBRUARY, 2021 . SD/- SD/- ( CHANDRA POOJARI ) ( GEORGE GEORGE K ) ACCOUNTANT MEMBER JUDICIAL MEMBER BANGALORE; DATED : 11 TH FEBRUARY, 2021. DEVADAS G* ITA NO.2430/BANG/2019 SMT.MEERA SRIKANT MEHARWADE 3 COPY TO : 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT(A)-5, BANGALORE 4. THE PR.CIT-5, BANGALORE. 5. THE DR, ITAT, BENGALURU. 6. GUARD FILE. ASST.REGISTRAR/ITAT, BANGALORE
