Late Sri. Suresh Sharma, Represented by L/R Smt. Chandra Sharma, Bangalore V. Assistant Commissioner Of Income Tax, Circle- 5(2)(1), Bangalore

ITA 327/BANG/2020

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 1960 (ITAT-BANGALORE)
• Duration Of Justice: 11 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 21-04-2021
• Assessment Year: 2010-2011
• Appeal Filed On: 10-03-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: P RANAV KRISHNA SHRI MAT

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI , JUDICIAL MEMBER IT A NO. 326 & 327/BANG/2020 ASSESSMENT YEARS : 2009 - 10 & 2010 - 11 LATE SRI SURESH SHARMA REPRESENTED BY L/R SMT. CHANDRA SHARMA, NO.3, TARIKUNJ', 7TH CROSS, ASHOK NAGAR, BASAVANGUDI, OPP. KARTHIK NETHRALAYA, BENGALURU 560 050. PAN: ABXPS 2091M VS. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 5(2)(1), BENGALURU. APPELLANT RESPONDENT APPELLANT BY : S HRI P RANAV KRISHNA, ADVOCATE RESPONDENT BY : SHRI MATHIVANAN, CIT(DR)(ITAT), BENGALURU. DATE OF HEARING : 02 .03 .202 1 DATE OF PRONOUNCEMENT : 02 .0 3 .202 1 O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER THESE APPEALS BY THE ASSESSEE ARE DIRECTED AGAINS T THE SEPARATE ORDERS, BOTH DATED 27.12.2018 OF CIT(APPEALS)-5, BE NGALURU RELATING TO ASSESSMENT YEARS 2009-10 & 2010-11 RESPECTIVELY. 2. DURING THE COURSE OF HEARING OF THE APPEALS, THE ID. COUNSEL FOR THE ASSESSEE STATED THAT THE ASSESSEE HAS OPTED FOR VIV AD SE VISHWAS SCHEME ACT (VSVS), 2020 BY FILING THE NECESSARY APP LICATIONS. ISSUE OF FORM 3 BY THE DEPARTMENT IS AWAITED. THE BENCH POIN TED OUT THAT THE BANGALORE BENCHES IN SUCH CASES IS DISMISSING THE A PPEAL AS WITHDRAWN, ITA NO. 326 & 327/BANG/2020 PAGE 2 OF 2 WITH LIBERTY TO SEEK RECALL OF THE ORDER, TO WHICH THE ID. COUNSEL FOR THE ASSESSEE AGREED. ACCORDINGLY, THE APPEAL IS DISMISS ED AS WITHDRAWN. HOWEVER, THE 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 APPEALS ARE DISMISSED AS WITH DRAWN. PRONOUNCED IN THE OPEN COURT ON THIS 02 ND DAY OF FEBRUARY, 2021. SD/- SD/- ( BEENA PILLAI ) ( CHANDRA POOJARI ) JUDICIAL MEMBER ACCOUNTANT MEMBER BANGALORE, DATED, THE 02 ND MARCH, 2021. / DESAI S MURTHY / COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE. BY ORDER ASSISTANT REGISTRAR ITAT, BANGALORE.