M/s. Touch 212 Solutions Private Limited, Bangalore V. Income Tax Officer, Ward- 7(1)(2), Bangalore

ITA 2566/BANG/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 0336 (ITAT-BANGALORE)
• Duration Of Justice: 1 year(s) 2 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 10-03-2021
• Assessment Year: 2015-2016
• Appeal Filed On: 19-12-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Condonation of delay

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES SMC-A, BANGALORE BEFORE SHRI GEORGE GEORGE K, JUDICIAL MEMBER ITA NO.2566/BANG/2019 : ASST.YEAR 2015-2016 M/S.TOUCH 212 SOLUTIONS PVT.LTD. VAJRA, #687, 3 RD FLOOR, 15 TH CROSS J.P.NAGAR, 2 ND PHASE BANGALORE 560 078. PAN : AAECT0173E. V. THE INCOME TAX OFFICER WARD 7(1)(2) BANGALORE. (APPELLANT) (RESPONDENT) APPELLANT BY : SRI.RAVISHANKAR S.V., ADVOCATE RESPONDENT BY : SRI.GANESH R.GHALE, STANDING COUNSEL DATE OF HEARING : 15.03.2021 DATE OF PRONOUNCEMENT : 15.03.2021 O R D E R THIS APPEAL AT THE INSTANCE OF THE ASSESSEE IS DIRECTED AGAINST CIT(A)S ORDER DATED 25.06.2019. THE RELEVANT ASSESSMENT YEAR IS 2015-2016. 2. THERE IS A DELAY OF 115 DAYS IN FILING THIS APPEAL. THE ASSESSEE HAS FILED A PETITION FOR CONDONATION OF DELAY AND ALSO AN AFFIDAVIT OF THE ASSESSEE, STATING THEREIN THE REASON FOR THE DELAYED FILING OF THIS APPEAL. I HAVE PERUSED THE REASONS STATED IN THE AFFIDAVIT OF THE ASSESSEE. I AM OF THE VIEW THAT THERE IS SUFFICIENT CAUSE FOR THE BELATED FILING OF THIS APPEAL AND NO LATCHES CAN BE ATTRIBUTED ON THE PART OF THE ASSESSEE. THEREFORE, I CONDONE THE DELAY OF 115 DAYS IN FILING THIS APPEAL AND PROCEEDED TO DISPOSE OF THE SAME ON MERIT. ITA NO.2566/BANG/2019 M/S.TOUCH 212 SOLUTIONS PVT.LTD. 2 3. AT THE TIME OF HEARING BEFORE ME, IT WAS NOTICED THAT THE LEARNED COUNSEL FOR THE ASSESSEE VIDE LETTER DATED 08 TH MARCH, 2021 HAD STATED THAT THE ASSESSEE HAS FILED APPLICATION TO RESOLVE THE DISPUTE RAISED IN THIS APPEAL UNDER THE PROVISIONS OF DIRECT TAX VIVAD SE VISHWAS ACT, 2020, AND PRAYED THAT THE APPEAL MAY BE TREATED AS WITHDRAWN. ACCORDINGLY, I DISMISS THE APPEAL FILED BY THE ASSESSEE AS WITHDRAWN. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED ON THIS 15 TH DAY OF MARCH, 2021 . SD/- ( GEORGE GEORGE K ) JUDICIAL MEMBER BANGALORE; DATED : 15 TH MARCH, 2021. DEVADAS G* COPY TO : 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT(A)-7, BANGALORE. 4. THE PR.CIT-7, BANGALORE. 5. THE DR, ITAT, BENGALURU. 6. GUARD FILE. ASST.REGISTRAR/ITAT, BANGALORE