Manish Bhutra , Bangalore V. The Income Tax Officer Ward-5(3)(2), Bangalore

ITA 2682/BANG/2018

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 2357 (ITAT-BANGALORE)
• Duration Of Justice: 2 year(s) 1 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-11-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 25-11-2020
• Assessment Year: 2015-2016
• Appeal Filed On: 26-09-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA P OOJA RI , ACCOUNTANT MEMBER ITA NO. 2682/BANG/2018 ASSESSMENT YEAR : 2015 - 16 SHRI MANISH BHUTRA, NO.3, 3 RD CROSS, MYSORE ROAD, BENGALURU 560 026. PAN: ABMPB 70 32Q VS. THE INCOME TAX OFFICER, WARD 5(3)(2), BENGALURU. APPELLANT RESPONDENT APPELLANT BY : SMT. SUMAN LUNKAR, CA RESPONDENT BY : SHRI KANNAN NARAYANAN, JT. CIT(DR)(ITAT), BENGALURU. D ATE OF HEARING : 25. 11 .2020 DATE OF PRONOUNCEMENT : 25 . 11 .2020 O R D E R PER N.V. VASUDEVAN, VICE PRESIDENT THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST T HE ORDER DATED 18.07.2018 OF THE CIT(APPEALS)-5, BENGALURU, RELAT ING TO ASSESSMENT YEAR 2015-16. 2. DURING THE COURSE OF HEARING OF THE APPEALS, TH E LD. COUNSEL FOR THE ASSESSEE SOUGHT ADJOURNMENT OF THE APPEAL STATING T HAT THE ASSESSEE HAS OPTED FOR VIVAD SE VISHWAS SCHEME ACT, 2020 [VSVS] BY FILING FORM 1 & 2, AND FORM 3 IS AWAITED BY THE DESIGNATED AUTHORIT Y. THE BENCH POINTED OUT THAT THE BANGALORE BENCHES IN SUCH CASES IS DIS MISSING THE APPEAL AS WITHDRAWN, WITH LIBERTY TO SEEK RECALL OF THE ORDER , TO WHICH HE AGREED. ACCORDINGLY, THE APPEAL IS DISMISSED AS WITHDRAWN. HOWEVER, THE ITA NO.2682/BANG/2018 PAGE 2 OF 2 ASSESSEE IS AT LIBERTY TO SEEK RECALL OF THIS ORDER IN THE EVENT OF NON-RECEIPT OF FORM NO.3, OR FOR ANY SUCH REASON UNDER THE VSVS . 3. IN THE RESULT, THE APPEAL BY THE ASSESSEE IS DIS MISSED AS WITHDRAWN. PRONOUNCED IN THE OPEN COURT ON THIS 25 TH DAY OF NOVEMBER, 2020. SD/- SD/- ( CH ANDRA POOJARI ) ( N V VASUDEVAN ) ACCOUNTANT MEMBER VICE PRESIDENT BANGALORE, DATED, THE 25 TH NOVEMBER, 2020. / DESAI S MURTHY / COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE. BY ORDER ASSISTANT REGISTRAR ITAT, BANGALORE.