Late Mr. Venakataramaiah By L/R Mr. Narayanappa, Bangalore V. Income Tax Officer, Ward- 9(3), Bengaluru

ITA 2487/BANG/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 3239 (ITAT-BANGALORE)
• Duration Of Justice: 11 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-11-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2006-2007
• Appeal Filed On: 05-12-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES SMC-A, BANGALORE BEFORE SHRI GEORGE GEORGE K, JUDICIAL MEMBER ITA NO.2485/BANG/2019 : ASST.YEAR 2006-2007 LATE SMT.GOWRAMMA BY L/H SRI.NARAYANAPPA MASTHENAHALLI VILLAGE HENNAGARA POST 560 105 ANEKAL TALUK BENGALURU RURAL DISTRICT PAN : ASKPN3539P. V. THE INCOME TAX OFFICER WARD 9(3) / 4(3)(5) BENGALURU. (APPELLANT) (RESPONDENT) ITA NO.2486/BANG/2019 : ASST.YEAR 2006-2007 SRI.NARAYANAPPA S/O.LATE BALEGARA EARAPPA MASTHENAHALLI VILLAGE HENNAGARA POST 560 105 ANEKAL TALUK BENGALURU RURAL DISTRICT PAN : ASKPN3539P. V. THE INCOME TAX OFFICER WARD 9(3) / 4(3)(5) BENGALURU. (APPELLANT) (RESPONDENT) ITA NO.2487/BANG/2019 : ASST.YEAR 2006-2007 LATE SRI.VENAKATARAMAIAH BY L/H SRI.NARAYANAPPA MASTHENAHALLI VILLAGE HENNAGARA POST 560 105 ANEKAL TALUK BENGALURU RURAL DISTRICT PAN : ASKPN3539P. V. THE INCOME TAX OFFICER WARD 9(3) / 4(3)(5) BENGALURU. (APPELLANT) (RESPONDENT) ITA NO.2488/BANG/2019 : ASST.YEAR 2006-2007 LATE SRI.CHINNAPPA BY L/H SRI.NARAYANAPPA MASTHENAHALLI VILLAGE HENNAGARA POST 560 105 ANEKAL TALUK BENGALURU RURAL DISTRICT PAN : ASKPN3539P. V. THE INCOME TAX OFFICER WARD 9(3) / 4(3)(5) BENGALURU. (APPELLANT) (RESPONDENT) ITA NOS.2485-2489/BANG/2019 LATE MRS.GOWRAMMA & ORS. LH SRI.NARAYANAPPA. 2 ITA NO.2489/BANG/2019 : ASST.YEAR 2006-2007 LATE SRI.ASHOKA BY L/H SRI.NARAYANAPPA MASTHENAHALLI VILLAGE HENNAGARA POST 560 105 ANEKAL TALUK BENGALURU RURAL DISTRICT PAN : ASKPN3539P. V. THE INCOME TAX OFFICER WARD 9(3) / 4(3)(5) BENGALURU. (APPELLANT) (RESPONDENT) APPELLANT BY : SRI.NINGOJI RAO, CA RESPONDENT BY : SRI.GANESH R.GHALE, STANDING COUNSEL FOR DEPARTMENT DATE OF HEARING : 18.11.2020 DATE OF PRONOUNCEMENT : 18.11.2020 O R D E R THESE APPEALS AT THE INSTANCE OF VARIOUS ASSESSEES ARE DIRECTED AGAINST DIFFERENT ORDERS OF THE CIT(A). THE RELEVANT ASSESSMENT YEAR IS 2006-2007. 2. THE LEARNED COUNSEL FOR THE ASSESSEE HAS FURNISHED LETTERS DATED 18 TH NOVEMBER, 2020, WHEREIN IT IS STATED THAT THE ASSESSEES HAVE FILED APPLICATIONS UNDER DIRECT TAX VIVAD SE VISHWAS ACT FOR SETTLEMENT OF THE DISPUTE AND FORM NO.3 IS AWAITED. IT WAS FURTHER STATED THAT THE APPEALS MAY BE TREATED AS WITHDRAWN WITH LIBERTY TO APPLY FOR A RECALL, IF FORM 1 & 2 FILED BY THE ASSESSEES ARE NOT ACCEPTED BY THE DEPARTMENT FOR ANY REASON. 3. THE LEARNED DEPARTMENTAL REPRESENTATIVE WAS DULY HEARD. 4. I HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL ON RECORD. IN VIEW OF THE SUBMISSION OF THE LEARNED ITA NOS.2485-2489/BANG/2019 LATE MRS.GOWRAMMA & ORS. LH SRI.NARAYANAPPA. 3 COUNSEL FOR THE ASSESSEE IN HIS LETTER DATED 18.11.2020, I DISMISSED THE APPEALS AS WITHDRAWN. THE ASSESSEES ARE GIVEN LIBERTY TO MOVE APPROPRIATE APPLICATION FOR RECALLING THE PRESENT ORDER IN ACCORDANCE WITH LAW, IF THE ASSESSEES INTEND TO DO SO. 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEES ARE DISMISSED, AS WITHDRAWN. ORDER PRONOUNCED ON THIS 18 TH DAY OF NOVEMBER, 2020 . SD/- ( GEORGE GEORGE K ) JUDICIAL MEMBER BANGALORE; DATED : 18 TH NOVEMBER, 2020. DEVADAS G* COPY TO : 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT(A)-4, BENGALURU. 4. THE PR.CIT-4, BENGALURU. 5. THE DR, ITAT, BENGALURU. 6. GUARD FILE. ASST.REGISTRAR/ITAT, BANGALORE