T.S.Nagabharana , Bangalore V. The Income Tax Officer Ward-2(3)(5), Bangalore

ITA 309/BANG/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 8956 (ITAT-BANGALORE)
• Duration Of Justice: 1 year(s) 10 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 17-03-2021
• Assessment Year: 2013-2014
• Appeal Filed On: 20-02-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: KANNAN NARAYANAN J

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES A BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K , JUDICIAL MEMBER ITA NO. 3 09 /BANG/201 9 (ASSESSMENT YEAR: 20 1 3 - 14 ) SHRI T.S. NAGABHARANA, NO.61, SHRUTH ALAYA, 3 RD CROSS, SBM COLONY, BANGALORE - 560 050 .APPELLANT . PAN ABRPN 4403G VS. INCOME TAX OFFICER , WARD 2(3)(5 ), BANGALORE. RESPONDENT. ASSESSEE BY: NONE REVENUE BY: SHRI KANNAN NARAYANAN, J CIT (D.R) DATE OF HEARING : 11 .01 .20 2 1 . DATE OF PRONOUNCEMENT : 11 .01 .202 1 . O R D E R PER SHRI CHANDRA POOJARI, A M : TH IS APPEAL FILED BY T HE ASSESSEE IS DIRECTED AGAINST THE ASSESSMENT O RDER PASSED BY THE DY. COMMISS I ONER OF INCOME TAX, CIRCLE 7(1)(1), BENGALURU DT. 27.01.2016 FOR THE ASSESSMENT YEAR 20 10 - 11 . 2. NONE APPEARED A T THE TIME OF HEARING, THE ASSESSEE HAS SUBMITTED A LE TTER DT.09.12.2020 STATING THAT HE HAS OPTED TO FILE AN APPLICATION UNDER THE VIVAD SE VISHWAS ACT, 2020. ACCORDINGLY, THE ASSESSEE FURNISHED CERTIFICATE IN FORM 3 AS 2 ITA NO. 309 /BANG/201 9 PER VIVAD SE VISHWAS ACT, 2020 PASSED ON 19.11.2020. IN VIEW OF THE ABOVE, THE ASSES SEE OPTED TO WITHDRAW THE APPEAL VIDE HIS LETTER DT.9.12.2020 PLACED IN THE FILE. 3. ON THE OTHER HAND, THE LEARNED DEPARTMENTAL REPRESENTATIVE SUBMITTED THAT THE ASSESSEE HAS FURNISHED FORM 3 FROM THE DEPARTMENT DT.19.11.2020 AND WISH TO WITHDRAW T HE APPEAL AND NO OBJECTION TO WITHDRAW THE PENDING APPEAL BEFORE THE ITAT. 4. WE HAVE HEARD THE LD. DR AND PERUSED THE MATERIAL ON RECORD. SINCE THE ASSESSEE HAS OPTED FOR VIVAD SE VISHWAS ACT, 2020 AND RECEIVED FORM 3 FROM THE DEPARTMENT DT.09.12. 2020 AND THE ASSESSEE HAS ALR EADY FILED THE FORM 3 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 ACCORDINGLY, WE DISMISS THE APPEAL OF THE ASSESSEE AS WITHDRAWN. FURTHER THE ASSESSEE IS AT L IBERTY TO MOVE APPROPRIATE APPLICATION FOR RECALL OF THE PRESENT ORDER IN ACCORDANCE WITH THE LAW, IF THE ASSESSEE INTENDS TO DO SO. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. PRONOUNCED IN THE OPEN COURT ON 11 TH JAN., 2021. SD/ - SD/ - ( GEORGE GEORGE K ) ( CHANDRA POOJARI ) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 11 .01.2021 . *REDDY GP 3 ITA NO. 309 /BANG/201 9 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 APPE LLATE TRIBUNAL BANGALORE