Smt. Shantha Lakshmi Jayaram, Bellary V. Additional Commissioner of Income Tax, Bellary Range, , Bellary

ITA 2592/BANG/2017

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 3851 (ITAT-BANGALORE)
• Duration Of Justice: 2 year(s) 10 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-10-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 15-10-2020
• Assessment Year: 2008-2009
• Appeal Filed On: 04-12-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : BANGALORE BEFORE SHRI B R BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT A NO. 2592/BANG/2017 ASSESSMENT YEAR: 2008 - 09 SMT. SHANTHA LAKSHMI JAYARAM, [REPRESENTED BY HER GPA HOLDER MR.J.MITHYLESHWAR] VINAG MANSION, NO. 49, VIJAYNAGAR COLONY,CANTONMENT, BELLARY 583 104 PAN: ABEPJ6880E VS. THE ADDITIONAL COMMISSIONER OF INCOME TAX, BELLARY RANGE, BELLARY. APPELLANT RESPONDENT APPELLANT BY : SHRI G.S. PRASHANTH, CA RESPONDENT BY : SMT. R. PREMI, JT.CIT(DR)(ITAT), BENGALURU. DATE OF HEARING : 15 . 1 0.2020 DATE OF PRONOUNCEMENT : 26 . 1 0.2020 O R D E R PER B R BASKARAN, ACCOUNTANT MEMBER THE ASSESSEE HAS FILED THIS APPEAL CHALLENGING THE ORDER DATED 28-09-2017 PASSED BY LD CIT(A), GULBARGA FOR ASSESS MENT YEAR 2008-09. 2. THE COUNSEL OF THE ASSESSEE HAS FILED AN APP LICATION SEEKING ADJOURNMENT OF THE CASE ON THE GROUND THAT THE ASSE SSEE IS OPTING TO SETTLE THE DISPUTE UNDER DIRECT TAX VIVAD SE VIS HWAS ACT. 3. THE LD D.R, HOWEVER, SUBMITTED THAT THE ASSES SEE HAS TO WITHDRAW THE PENDING APPEALS AFTER FILING FORM VSV1 AS PER VIVAD SE VISHWAS ACT, 2020. THEREAFTER, THE ASSESSEE IS REQUIRED TO ITA NO.2592/BANG/2017 PAGE 2 OF 3 FURNISH A COPY OF THE SAME ALONG WITH THE PROOF OF PAYMENT OF TAX AS DETERMINED BY THE TAX OFFICIAL TO THE DEPARTMENT. ACCORDINGLY HE SUBMITTED THAT THE APPEAL OF THE ASSESSEE MAY BE DI SMISSED AS WITHDRAWN, AS THE ASSESSEE, IN ANY WAY, IS REQUIRED TO WITHDRAW THE APPEAL. 4. THE LD A.R, IN THE REJOINDER, SUBMITTED THAT THE ASSESSEE SHALL BE FILING THE FORMS UNDER DIRECT TAX VIVAD SE VISHW AS ACT. HE SUBMITTED THAT, IN CASE THE APPEAL IS DISMISSED, TH E ASSESSEE SHOULD BE GIVEN LIBERTY TO SEEK RECALL OF THE ORDER , IF SOMETHING GOES WRONG. 5. WE HEARD THE PARTIES AND PERUSED THE RECORD. THE SUBMISSIONS MADE BY PARTIES ARE CONSIDERED. SINCE THE ASSESSEE HAS OPTED TO FILE APPLICATIONS UNDER DIRECT TAX VIV AD SE VISHWAS ACT, 2020, THE APPELLANT WOULD BE MOVING APPLICATIO N FOR WITHDRAWING THE PRESENT APPEAL FILED BEFORE THE TRI BUNAL IN DUE COURSE. ACCORDINGLY, WE ARE OF THE VIEW THAT NO PU RPOSE WILL BE SERVED IN KEEPING THESE APPEAL PENDING. ACCORDING LY WE DISMISS THE APPEAL OF THE ASSESSEE AS WITHDRAWN. HOWEVER, THE ASSESSEE IS GIVEN LIBERTY TO MOVE APPROPRIATE APPLICATION FOR R ECALL OF THE PRESENT ORDER IN ACCORDANCE WITH THE LAW, IF THE AS SESSEE INTENDS TO DO SO. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE I S DISMISSED AS WITHDRAWN. PRONOUNCED IN THE OPEN COURT ON THIS 26 TH DAY OF OCTOBER, 2020. SD/- SD/- ( BEENA PILLAI ) ( B R BASKARAN ) JUDICIAL MEMBER ACCOUNTANT MEMBER BANGALORE, DATED, THE 26 TH OCTOBER, 2020. / DESAI S MURTHY / DWK ITA NO.2592/BANG/2017 PAGE 3 OF 3 COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE. BY ORDER ASSISTANT REGISTRAR ITAT, BANGALORE.