M/s. Idata Professional Services Private Limited, Bangalore V. The Deputy Commissioner Of Income Tax, Circle- 16(2), Bangalore

ITA 2600/BANG/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 6721 (ITAT-BANGALORE)
• Duration Of Justice: 8 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-09-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 07-09-2020
• Assessment Year: 2011-2012
• Appeal Filed On: 23-12-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(3); 201(1); 254(2); 13; 12; 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : BANGALORE BEFORE SHRI A. K. GARODIA, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI , JUDICIAL MEMBER ITA NO S . 2 600 AND 2 4 2 4 /BANG/20 1 9 ASSESSMENT YEAR : 2011-12 M/S. I-DATA PROFESSIONAL SERVICES PVT. LTD., NO.6A, 6 TH FLOOR, CHITRAPUR BHAVAN, 8 TH MAIN, 15 TH CROSS, MALLESHWARAM, BENGALURU 560 055. PAN : A A B C I 1691 R VS . THE DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE 16(2), BENGALURU. APPELLANT RESPONDENT ASSESSEE BY : SMT. SUMAN LUNKAR , CA REVENUE BY : SHRI. PRIYADARSHI MISHRA , JCIT (DR)(ITAT), BENGALURU DATE OF HEARING : 0 7 .0 9 .2020 DATE OF PRONOUNCEMENT : 11 .0 9 .2020 O R D E R PER A. K. GARODIA, ACCOUNTANT MEMBER: BOTH THESE APPEALS ARE FILED BY THE ASSESSEE AND ARE DIRECTED AGAINST TWO SEPARATE ORDERS OF LEARNED CIT(A). ONE SUCH ORDER IS DATED 30.09.2019 PASSED BY CIT(A) 3 BENGALURU AND IN THIS APPEAL, THE ISSUE INVOLVED IS IN RESPECT OF ASSESSMENT ORDER PASSED BY THE AO UNDER SECTION 143(3) OF THE INCOME TAX ACT, 1961 (HEREAFTER CALLED THE ACT) FOR ASSESSMENT YEAR 2011- 12 AND SECOND ORDER IS OF CIT(A) 13 BENGALURU AND IT IS DATED 14.11.2019 FOR THE SAME ASSESSMENT YEAR BUT IN THIS CASE, THE DISPUTE IS REGARDING THE ORDER PASSED BY THE AO UNDER SECTIONS 201(1) AND 201(1A) OF THE ACT ON 13.01.2014. ITA NOS.2600 AND 2424/BANG/2019 PAGE 2 OF 3 2. BOTH THESE APPEALS WERE HEARD TOGETHER AND ARE BEING DISPOSED OF BY WAY OF THIS COMMON ORDER FOR THE SAKE OF CONVENIENCE. 3. LEARNED AR OF THE ASSESSEE HAS MOVED AN APPLICATION SEEKING ADJOURNMENT OF THE HEARING OF THESE TWO APPEALS AND IN THIS APPLICATION FOR ADJOURNMENT DATED 04.09.2020, IT IS STATED BY LEARNED AR OF THE ASSESSEE THAT THE ASSESSEE WOULD LIKE TO AVAIL THE BENEFIT OF THE DIRECT TAX VIVAD SE VISHWAS SCHEME, 2020 AND REQUESTED FOR ADJOURNMENT OF HEARING OF THESE TWO APPEALS. IN THE COURSE OF HEARING, IT WAS POINTED OUT BY THE BENCH THAT IF THE ASSESSEE INTENDS TO GET THE ISSUE SETTLED UNDER VIVAD SE VISHWAS SCHEME, 2020, THEN THE ASSESSEE HAS TO WITHDRAW THESE TWO APPEALS AND THEREFORE, UNDER SUCH CIRCUMSTANCES, THIS BENCH IS TAKING A CONSISTENT VIEW THAT THE APPEAL OF THE ASSESSEE MAY BE DISMISSED AS WITHDRAWN WITH A LIBERTY TO THE ASSESSEE TO APPROACH THIS TRIBUNAL FOR RECALL OF THE TRIBUNAL ORDER UNDER SECTION 254(2) OF THE ACT IN CASE, THE ASSESSEE FINALLY DECIDES NOT TO OPT FOR VIVAD SE VISHWAS SCHEME, 2020. IN REPLY, IT WAS SUBMITTED BY LEARNED AR OF THE ASSESSEE THAT IF SUCH LIBERTY IS GRANTED TO THE ASSESSEE THEN SHE HAS NO OBJECTION FOR SUCH DISMISSAL OF THESE APPEALS AS WITHDRAWN. LEARNED DR OF THE REVENUE ALSO AGREED TO THIS PROPOSITION PUT FORWARD BY THE BENCH. 4. IN VIEW OF THE ABOVE DISCUSSION, WE DISMISS THESE TWO APPEALS OF THE ASSESSEE AS WITHDRAWN AND LIBERTY IS GRANTED TO THE ASSESSEE TO APPROACH THIS TRIBUNAL FOR RECALL OF THIS TRIBUNAL ORDER UNDER SECTION 254(2) OF THE ACT IN CASE THE ASSESSEE FINALLY DECIDES NOT TO SETTLE THE ISSUES INVOLVED IN THESE TWO APPEALS UNDER VIVAD SE VISHWAS SCHEME, 2020. ITA NOS.2600 AND 2424/BANG/2019 PAGE 3 OF 3 5. IN THE RESULT, BOTH THE APPEALS OF THE ASSESSEE ARE DISMISSED. PRONOUNCED IN THE OPEN COURT ON THE DATE MENTIONED ON THE CAPTION PAGE. SD/- SD/- (BEENA PILLAI) (A.K. GARODIA) JUDICIAL MEMBER ACCOUNTANT MEMBER BANGALORE, DATED: 11 TH SEPTEMBER, 2020. /NS/* COPY TO: 1. APPELLANTS 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR, ITAT, BANGALORE.