Mr. Jasmail Singh, Bangalore V. Income Tax Officer, Ward- 3(3)(1), Bangalore

ITA 2594/BANG/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 1895 (ITAT-BANGALORE)
• Duration Of Justice: 11 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-12-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2016-2017
• Appeal Filed On: 23-12-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 201; 13; 20

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH B : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ITA NO. & ASST. YEAR APPELLANT RESPONDENT 2 594 /BANG/2019 201 6 - 17 MR. JASMAIL SINGH, NO.43, 13 TH CROSS, RMV II STAGE. HANUMAIAH LAYOUT, SANJAYNAGAR, BANGALORE - 560 094 PAN AEOPS8801B INCOME TAX OFFICER, WARD 3(3)(1), BANGALORE. ASSESSEE BY: NONE. REVENUE BY: SHRI PRIYADARSHI MISHRA, JCIT (D.R) DATE OF HEARING : 07.12 .20 20. DATE OF PRONOUNCEMENT : 07.12 .20 20. O R D E R PER SHRI CHANDRA POOJARI, A.M. : TH IS APPEAL FILED BY THE ASSESSE E IS DIRECTED AGAINST THE ORDER OF C OMMISSIONER OF INCOME TAX (APPEALS) - 6 , BANGALORE DT. 09.11.2018 . THE ASSESSE E IS AGGRIEVED BY THE DECIS ION OF LD. CIT (APPEALS). 2. AT THE TIME OF HEARING, NONE APPEARED ON BEHALF OF THE ASSESSEE. T HE LEARNED AUTHORISED REPRESENTATIVE FILED A LETTER STATING THAT THE ASSESSEE HA S OPTED TO FILE AN APPLICATION UNDER THE VIVAD SE VISHWAS ACT, 2020 , PL ACED IN THE FILE . THE LD. AR SUBMITTED THAT THE APPEAL MAY BE DISMISSED IN VIEW OF WITHDRAWING THE APPEAL. 3. ON THE OTHER HAND, THE LEARNED DEPARTMENTAL REPRESENTATIVE SUBMITTED THAT THE ASSESSE E HAS TO WITHDRAW THE PENDING APPEAL AFTER FILING THE FORM VSV1 AS PER VIVAD SE VISHWAS ACT, 2020. THEREAFTER THE ASSESSE E IS REQUIRED TO FURNISH A COPY 2 ITA NO. 2594 /BANG/2019 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 ISSUE D TO THE ASSESSE E IN DUE COURSE AND ACCORDINGLY HE SUBMITTED THAT THE APPEAL OF THE ASSESSE E MAY BE DISMISSED AS WITHDRAWN, AS THE ASSESSE E , IN ANY WAY, IS REQUIRED TO WITHDRAW THE APPEAL. 4. WE HAVE HEARD THE LD. DR AND PERUSED THE MATERIAL ON RECORD . SINCE THE ASSESSEE HAS OPTED FOR VIVAD SE VISHWAS ACT, 2020, THE ASSESSE E WOULD BE MOVING APPLICATION FOR WITHDRAWING THE PRESENT APPEAL FILED BEFORE THE TRIBUNAL IN DUE COURSE. SINCE THE ASSESSE E HAS ALREADY FILED THE NECESSARY APPLICATIONS BEFORE TH E TAX AUTHORITIES UNDER THE ABOVE SAID SCHEME, WE ARE OF THE VIEW THAT NO PURPOSE WILL BE SERVED IN KEEPING THE APPEAL PENDING. ACCORDINGLY, WE DISMISS THE APPEAL OF THE ASSESSE E AS WITHDRAWN. FURTHER THE ASSESSE E IS AT LIBERTY TO MOVE APPROPRIATE APPLIC ATION FOR RECALL OF THE PRESENT ORDER IN ACCORDANCE WITH THE LAW, IF THE ASSESSE E INTENDS TO DO SO. 5. IN THE RESULT, THE APPEAL OF THE ASSESSE E IS DISMISSED AS WITHDRAWN. PRONOUNCED IN THE OPEN COURT ON THE DATE MENTIONED ON THE CAPTIO N PAGE. SD/ - SD/ - ( N.V.VASUDEVAN ) ( CHANDRA POOJARI ) VICE PRESIDENT ACCOU NTANT MEMBER DATED: 07.12 . 20 20 . *REDDY GP 3 ITA NO. 2594 /BANG/2019 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