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

ITA 2593/BANG/2017

• Counselvise Citation: [2020] 109 COUNSELVISE.COM (IT) 9942 (ITAT-BANGALORE)
• Duration Of Justice: 3 year(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-12-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 04-12-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: N O N E SHRI KANNAN NARAYANAN

Judgement Text

ITA NO.2593/BANG/2017 SMT. SHANTHA LAKSHMI JAYARAM, BELLARY IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER ITA NO.2593/BANG/2017 ASSESSMENT YEAR: 2009-10 SMT. SHANTHA LAKSHMI JAYARAM (REPRESENTED BY HER GPA HOLDER MR. J. MITHYLESHWAR) VINAG MANSION NO.49 VIJAYANAGAR COLONY CANTONMENT BELLARY-583104 PAN NO : ABEPJ6880E VS. DEPUTY COMMISSIONER OF INCOME-TAX CIRCLE-1 BELLARY APPELLANT RESPONDENT APPELLANT BY : N O N E RESPONDENT BY : SHRI KANNAN NARAYANAN, D.R. DATE OF HEARING : 31.12.2020 DATE OF PRONOUNCEMENT : 31.12.2020 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)-3, BENGALURU AND IT RELATES TO THE ASSESSMENT YEAR 2013-14. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. HO WEVER, THE LD A.R OF THE ASSESSEE NAMED SHRI G S PRASHANTH, CHARTERED ACCOUNTANT HAS FILED A LETTER STATING THAT THE ASSESSEE HAS OP TED TO SETTLE THE DISPUTE IN ITS APPEAL UNDER DIRECT TAXES VIVAD SE V ISHWAS ACT, 2020. ITA NO.2593/BANG/2017 SMT. SHANTHA LAKSHMI JAYARAM, BELLARY PAGE 2 OF 3 IT IS FURTHER STATED THAT THE ASSESSEE HAS FILED FO RM NO.1 & 2 FOR THE APPEAL FILED BY THE ASSESSEE. ACCORDINGLY IT WAS P RAYED THAT TRIBUNAL MAY PASS SUITABLE ORDERS. 3. THE LD D.R, HOWEVER, SUBMITTED THAT THE BANGA LORE BENCH OF TRIBUNAL IS DISMISSING THE APPEAL IN SUCH KIND OF C ASES GIVING LIBERTY TO THE ASSESSEE TO SEEK RECALL, IF SOMETHING GOES W RONG WITH THE APPLICATION FILED BY THE ASSESSEE. 4. WE HEARD LD D.R AND PERUSED THE RECORD. SINC E THE ASSESSEE HAS OPTED TO SETTLE THE ISSUES CONTESTED IN THE APP EAL UNDER THE DIRECT TAXES VIVAD SE VISHWAS ACT, 2010, NO PURPOSE WILL B E SERVED IN KEEPING THIS APPEAL PENDING. ACCORDINGLY, WE DISMI SS THE APPEAL OF THE ASSESSEE AS WITHDRAWN. HOWEVER, WE GIVE LIBERT Y TO THE ASSESSEE TO SEEK RECALL OF THIS ORDER IN ACCORDANCE WITH LAW , IF THE CIRCUMSTANCES SO WARRANT. 5. IN THE RESULT APPEAL THE ASSESSEE IS DISMISS ED. ORDER PRONOUNCED IN THE OPEN COURT ON 31 ST DEC, 2020 SD/- (GEORGE GEORGE K. ) JUDICIAL MEMBER SD/- (B.R. BASKARAN) ACCOUNTANT MEMBER BANGALORE, DATED 31 ST DEC, 2020. VG/SPS ITA NO.2593/BANG/2017 SMT. SHANTHA LAKSHMI JAYARAM, BELLARY PAGE 3 OF 3 COPY TO: 1. THE APPLICANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER ASST. REGISTRAR, ITAT, BANGALORE.