Khasim mohammed Waheed Urrehman , Bangalore V. Income Tax Officer Ward-7(2)(2), Bangalore

ITA 2797/BANG/2018

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 9218 (ITAT-BANGALORE)
• Duration Of Justice: 1 year(s) 10 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-08-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 10-08-2020
• Assessment Year: 2015-2016
• Appeal Filed On: 05-10-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: PRIYADARSHI MISHRA
• Section: 201

Judgement Text

ITA NO.2797/BANG/2018 KHASIM MOHAMMED WAHEED URREHMAN, BANGALORE IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUTANT MEMBER ITA NO.2797/BANG/2018 ASSESSMENT YEAR: 2015-16 KHASIM MOHAMMED WAHEED URREHMAN D.NO.16/1 AND 16/2, J.C. ROAD, NEW MISSION ROAD CROSS, BENGALURU-560027 PAN NO : AAOPR8063J VS. ITO WARD-7(2)(2) BANGALORE APPELLANT RESPONDENT APPELLANT BY : SHRI B.R. SUDHEENDRA, A.R. RESPONDENT BY : SHRI PRIYADARSHI MISHRA, D.R. DATE OF HEARING : 10.08.2020 DATE OF PRONOUNCEMENT : 12.08.2020 O R D E R PER B.R. BASKARAN, ACCOUNTANT MEMBER: THE ASSESSEE HAS FILED THIS APPEAL CHALLENGING THE ORDER DATED 10-08-2018 PASSED BY LD CIT(A)-7, BENGALURU AND IT RELATES TO THE ASSESSMENT YEAR 201 5-16. THE ASSESSEE IS AGGRIEVED BY THE DECISION OF LD CIT (A) IN CONFIRMING THE ADDITION RELATING TO ALLEGED UNACCOU NTED RECEIPTS MADE BY THE AO. 2. AT THE TIME OF HEARING, THE LD A.R SUBMITTED THAT THE ASSESSEE HAS FILED APPLICATIONS UNDER THE DIRECT TA X VIVAD SE VISHWAS ACT, 2020 AND IS WAITING FOR THE CERTIFIC ATE IN ITA NO.2797/BANG/2018 KHASIM MOHAMMED WAHEED URREHMAN, BANGALORE PAGE 2 OF 3 FORM NO.3 FROM THE PR. CIT. ACCORDINGLY THE LD A.R SUBMITTED THAT THE MATTER MAY BE KEPT PENDING. 3. THE LD D.R, HOWEVER, SUBMITTED THAT THE ASSES SEE HAS TO WITHDRAW THE PENDING APPEALS AFTER FILING FORM VS V1 AS PER VIVAD SE VISHWAS ACT, 2020. THEREAFTER, THE ASS ESSEE IS REQUIRED TO FURNISH A COPY OF THE SAME ALONG WIT H THE PROOF OF PAYMENT OF TAX AS DETERMINED BY THE TAX OF FICIAL TO THE DEPARTMENT. HE SUBMITTED THAT THE FORM NO.3 SH ALL BE ISSUED TO THE ASSESSEE IN DUE COURSE AND ACCORDINGL Y HE SUBMITTED THAT THE APPEAL OF THE ASSESSEE MAY BE DI SMISSED AS WITHDRAWN, AS THE ASSESSEE, IN ANY WAY, IS REQUI RED TO WITHDRAW THE APPEAL. 4. WE HEARD THE PARTIES AND PERUSED THE RECORD. SINCE THE ASSESSEE HAS OPTED FOR VIVAD SE VISHWAS SCHEME, 2 020, THE APPELLANT WOULD BE MOVING APPLICATION FOR WITHD RAWING THE PRESENT APPEAL FILED BEFORE THE TRIBUNAL IN DUE COURSE. SINCE THE ASSESSEE HAS ALREADY FILED THE NECESSARY APPLICATIONS BEFORE THE TAX AUTHORITIES UNDER THE A BOVE SAID SCHEME, WE ARE OF THE VIEW THAT NO PURPOSE WILL BE SERVED IN KEEPING THIS APPEAL PENDING. ACCORDINGLY WE DI SMISS THE APPEAL OF THE ASSESSEE AS WITHDRAWN. 5. THE LD A.R, HOWEVER, SUBMITTED THAT THE ASS ESSEE MAY BE GIVEN LIBERTY TO MOVE APPLICATION FOR RECALL OF THE ORDER, AS THE APPLICATION OF THE ASSESSEE IS YET TO BE ACCEPTED BY THE DEPARTMENT. WE NOTICE THAT THE ASS ESSEE HAS STATED THAT HE HAS NOT RECEIVED FORM NO.3, IN W HICH THE ITA NO.2797/BANG/2018 KHASIM MOHAMMED WAHEED URREHMAN, BANGALORE PAGE 3 OF 3 TAX AMOUNT TO BE PAID BY THE ASSESSEE SHALL BE INTI MATED BY THE DEPARTMENT. HENCE, IT APPEARS THAT THE ASSE SSEE WANTS TO MAKE SURE THAT THE TAX LIABILITY MENTIONED BY HIM IN FORM NO.1 SHOULD GET CONFIRMED BY THE REVENUE. U NDER THESE SET OF FACTS, SINCE WE HAVE DISMISSED THE APP EAL, THE ASSESSEE IS GIVEN LIBERTY TO MOVE APPROPRIATE APPLI CATION FOR RECALL OF THE PRESENT ORDER IN ACCORDANCE WITH THE LAW, IF THE ASSESSEE INTENDS TO DO SO. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE I S DISMISSED AS WITHDRAWN. PRONOUNCED IN THE OPEN COURT ON 12-08-2020 SD/- (N.V. VASUDEVAN ) VICE PRESIDENT SD/- (B.R. BASKARAN) ACCOUNTANT MEMBER BANGALORE, DATED 12 TH AUG, 2020. VG/SPS 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