M/s. Stove Kraft Limited, Bangalore V. Assistant Commissioner Of Income Tax, TDS Circle- 3(1), Bangalore

ITA 273/BANG/2020

• Counselvise Citation: [2020] 109 COUNSELVISE.COM (IT) 9927 (ITAT-BANGALORE)
• Duration Of Justice: 10 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-12-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 10-03-2021
• Assessment Year: 2013-2014
• Appeal Filed On: 28-02-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: KANNAN NARAYAN J
• Assessee Lawyers: PRADAMCHAND KHINCHA
• Keywords: TDS
• Section: 22

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES A, BANGALORE BEFORE SHRI GEORGE GEORGE K, JM & SHRI B.R.BASKARAN, AM ITA NO.269/BANG/2020 : ASST.YEAR 2011-2012 ITA NO.270/BANG/2020 : ASST.YEAR 2011-2012 ITA NO.271/BANG/2020 : ASST.YEAR 2012-2013 ITA NO.272/BANG/2020 : ASST.YEAR 2012-2013 ITA NO.273/BANG/2020 : ASST.YEAR 2013-2014 ITA NO.274/BANG/2020 : ASST.YEAR 2013-2014 M/S.STOVE KRAFT LIMITED 81/1, MEDAMARANAHALLI HAROHALLI INDUSTRIAL AREA KANAKAPURA TALUK BENGALURU 562 112. PAN : AADCS9958B. V. THE ASST.COMMISSIONER OF INCOME-TAX, TDS CIRCLE 3(1) BANGALORE. (APPELLANT) (RESPONDENT) APPELLANT BY : SRI.PRADAMCHAND KHINCHA, CA RESPONDENT BY : SRI.KANNAN NARAYAN, JCIT-DR DATE OF HEARING : 31.12.2020 DATE OF PRONOUNCEMENT : 31.12.2020 O R D E R PER GEORGE GEORGE K, JM THESE APPEALS AT THE INSTANCE OF THE ASSESSEE ARE DIRECTED AGAINST VARIOUS ORDERS OF CIT(A), ALL DATED 13.12.2019. THE RELEVANT ASSESSMENT YEARS ARE 2011-2012 TO 2013-2014. 2. AT THE TIME OF HEARING BEFORE US, THE LEARNED COUNSEL FOR THE ASSESSEE HAS FURNISHED A LETTER DATED 22 ND DECEMBER, 2020, WHEREIN IT IS STATED THAT THE ASSESSEE HAS OPTED FOR FILING THE APPLICATION UNDER DIRECT TAX VIVAD SE VISHWAS ACT, FOR SETTLEMENT OF THE DISPUTE, AND ACCORDINGLY, PRAYED THAT THE APPEALS MAY BE TREATED AS WITHDRAWN, WITH LIBERTY TO APPLY FOR ITA NOS.269-274/BANG/2020 M/S.STOVE KRAFT LIMITED. 2 A RECALL, IF FORM 1 & 2 FILED BY THE ASSESSEE ARE NOT ACCEPTED BY THE DEPARTMENT FOR ANY REASON. 4. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL ON RECORD. IN VIEW OF THE SUBMISSION OF THE LEARNED COUNSEL FOR THE ASSESSEE IN HIS LETTER DATED 22 ND DECEMBER, 2020, WE DISMISSED THE APPEALS AS WITHDRAWN. THE ASSESSEE IS GIVEN LIBERTY TO MOVE APPROPRIATE APPLICATION FOR RECALLING THE PRESENT ORDER IN ACCORDANCE WITH LAW, IF THE ASSESSEE INTENDS TO DO SO. 5. IN THE RESULT, THE APPEALS FILED BY THE ASSESSEE ARE DISMISSED, AS WITHDRAWN. ORDER PRONOUNCED ON THIS 31 ST DAY OF DECEMBER, 2020 . SD/- SD/- ( B.R.BASKARAN ) ( GEORGE GEORGE K ) ACCOUNTANT MEMBER JUDICIAL MEMBER BANGALORE; DATED : 31 ST DECEMBER, 2020. DEVADAS G* COPY TO : 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT(A)-9, BANGALORE 4. THE CIT-TDS, BANGALORE. 5. THE DR, ITAT, BENGALURU. 6. GUARD FILE. ASST.REGISTRAR/ITAT, BANGALORE