Shri. Sobhagmal Kumar Amarish, Bengaluru V. Assistant Commissioner Of Income Tax, Circle- 2(2)(1), Bangalore

ITA 2537/BANG/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 6337 (ITAT-BANGALORE)
• Duration Of Justice: 9 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-09-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 22-09-2020
• Assessment Year: 2016-2017
• Appeal Filed On: 17-12-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MUZAFFAR HUSSAIN
• Section: 22; 20

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE B BENCH: BANGALORE BEFORE SHRI A.K. GARODIA, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K, JUDICIAL MEMBER ITA NO S . 2536 & 2537 /BANG/201 9 (ASSESSMENT YEAR: 20 15 - 16 & 2016 - 17 ) SHRI SOBHAGMALKUMAR AMARI SH, NO.12/1, N.S. IYENGAR STREET, BEHIND SESHADRIPURAM COLLEGE, BANGALORE - 560 020 .APPELLANT . PAN ALPPS 3256C VS. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 2(2)(1), B ANGALORE. RESPONDENT. ASSESSEE BY: SHRI S.V.RAVI SHANKAR, ADVOCATE. REVENUE BY: SHRI MUZAFFAR HUSSAIN, CIT (D.R) DATE OF HEARING : 22.09 .20 20. DATE OF PRONOUNCEMENT : 22 .09 .20 20. O R D E R PER SHRI GEORGE GEORGE K , JM : THE SE APPEALS AT THE INSTANCE OF THE ASSESSEE ARE DIRECTED AGAINST DIFFERENT ORDER S OF C OMMISSIONER OF INCOME TAX (APPEALS) - 2, BANGALORE. SINCE COMMON ISSUE IS INVOLVED IN THESE APPEALS, THEY ARE HEARD TOGETHE R AND CONSOLIDATED ORDER IS 2 ITA NO S . 2536 & 2537/BANG/2019 PASSED FOR THE SAKE OF CONVENIENCE. THE RELEVANT ASSESSMENT YEARS ARE 2015 - 16 & 2016 - 17. 2. AT THE TIME OF HEARING, THE LEARNED AUTHORISED REPRESENTATIVE SUBMITTED THAT THE ASSESSEE HAS OPTED TO FILE AN APPLICATION UNDER THE VIVAD SE VISHWAS ACT, 2020. ACCORDINGLY, LD. AR SUBMITTED THAT THESE APPEALS MAY BE DISMISSED WITH THE LIBERTY TO MOVE APPROPRIATE APPLICATION FOR RECALL OF THE PRESENT ORDER IN ACCORDANCE WITH LAW, IF THE ASSESSES INTENDED TO DO SO. 3. ON THE OTHER HAND, THE LEARNED DEPARTMENTAL REPRESENTATIVE SUBMITTED THAT THE ASSESSEE HAS TO WITHDRAW THE PENDING APPEALS AFTER FILING THE 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 DEPARTMENT. LD. DR SUBMITTED THAT THE FORM NO.3 SHALL BE ISSUED TO THE ASSESSES IN DUE COURSE AND ACCORDINGLY HE SUBMITTED THAT THE APPEALS OF THE ASSESSEE MAY BE DISMISSED AS WITHDRAW N, AS THE ASSESSES, IN ANY WAY, IS REQUIRED TO WITHDRAW THE APPEALS. 4. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE MATERIAL ON RECORD. SINCE THE ASSESSEE HAS OPTED FOR VIVAD SE VISHWAS ACT, 2020, THE ASSESSEE IS INTERESTED IN NOT PROSECUTING THE SE APPEALS FILED BEFORE THE TRIBUNAL. SINCE THE ASSESSEE IS INTENDED TO FILE THE NECESSARY APPLICATIONS BEFORE THE TAX AUTHORITIES UNDER THE 3 ITA NO S . 2536 & 2537/BANG/2019 ABOVE SAID SCHEME, WE ARE OF THE VIEW THAT NO PURPOSE WILL BE SERVED IN KEEPING THE APPEALS PENDING. ACCORDINGLY, WE DISMISS THE APPEALS OF THE ASSESSES AS WITHDRAWN. FURTHER THE ASSESSES ARE AT LIBERTY TO MOVE APPROPRIATE APPLICATION FOR RECALL OF THE PRESENT ORDER IN ACCORDANCE WITH THE LAW, IF THE ASSESSES INTENDS TO DO SO. 5. IN THE RESULT, BOTH THE APPEAL S OF THE ASSESSES ARE DISMISSED AS WITHDRAWN. PRONOUNCED IN THE OPEN COURT ON THE DATE MENTIONED ON THE CAPTION PAGE. SD/ - SD/ - ( A.K. GARODIA ) ( GEORGE GEORGE K ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 22 .09. 20 20 . *REDDY GP COPY TO 1. THE APPELLANT 2. THE RESPONDENT 3. CIT (A) 4. PR. CIT 5. DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME - TAX APPELLATE TRIBUNAL BANGALORE