M/s Charishma Hotels Pvt Ltd , Bangalore V. Income Tax Officer Ward-2(1)(1), Bangalore

ITA 3304/BANG/2018

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 7033 (ITAT-BANGALORE)
• Duration Of Justice: 1 year(s) 8 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-09-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 09-09-2020
• Assessment Year: 2012-2013
• Appeal Filed On: 13-12-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R PREMI JT BENGALU RU

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER IT A NO S . 3304 & 3305 /BANG/201 8 ASSESSMENT YEARS : 2012-13 & 2015-16 M/S.CHARISHMA HOTELS PVT.LTD., S.NO.90/4, HOTEL PARK PLAZA, MARATHAHALLI, OUTER RING ROAD, MUNNEKOLLALU VILLAGE, BENGALURU-560037 PAN: AADCC0890Q VS. THE INCOME TAX OFFICER, WARD-2(1)(1), BENGALURU. APPELLANT RESPONDENT APPELLANT BY : MR.PRASHANTH G.S., CA FOR MR. V.SRINIVASAN, ADVOCAT E RESPONDENT BY : SMT. R. PREMI, JT.CIT(DR)(ITAT), BENGALURU. DATE OF HEARING : 09.09.2020 DATE OF PRONOUNCEMENT : 09.09.2020 O R D E R PER N.V.VASUDEVAN, VICE-PRESIDENT: THE ASSESSEE HAS FILED THESE APPEALS CHALLENGING T WO ORDERS BOTH DATED 28.09.2018 OF CIT(A)-2, BENGALURU AND THEY RELATE T O THE ASSESSMENT YEARS 2012-13 AND 2015-16. 2. THE LEARNED COUNSEL FOR THE ASSESSEE HAS FILED A MEMO DATED 8.9.2020 WHEREIN IT HAS BEEN MENTIONED THAT THE APPELLANT HA S FILED FORM 1 AND 2 UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT 2020 WITH RESPECT T O ABOVE APPEALS AND FORM 3 IS AWAITED. IN THE MEMO THERE IS A PRAYER FOR ADJOURN ING THE MATTER AND THAT ONCE, FORM-3 IS ISSUED, THE ASSESSEE WILL BE WITHDRAWING THE ABOVE APPEALS FILED BEFORE THE HONOURABLE TRIBUNAL. ACCORDINGLY THE ASSESSEE HAS PRAYED FOR ADJOURNMENT OF THESE APPEALS. PAGE 2 OF 3 ITA NO.3304 & 3305/BANG/2018 M/S.CHARISHMA HOTELS PVT.LTD. 2 3. THE LD D.R, HOWEVER, SUBMITTED THAT THE ASSESSEE HAS TO WITHDRAW THE PENDING APPEALS AFTER FILING FORM VSV1 AS PER VIVAD SE VISHWAS SCHEME 2020. THEREAFTER, THE ASSESSEE IS REQUIRED TO FURNISH A C OPY OF THE SAME ALONG WITH THE PROOF OF PAYMENT OF TAX AS DETERMINED BY THE TAX OF FICIAL TO THE DEPARTMENT. SHE SUBMITTED THAT THE FORM NO.3 SHALL BE ISSUED TO THE ASSESSEE IN DUE COURSE AND ACCORDINGLY SHE SUBMITTED THAT THESE APPEALS OF THE ASSESSEE MAY BE DISMISSED AS WITHDRAWN, AS THE ASSESSEE, IN ANY WAY, IS REQUIRED TO WITHDRAW THE APPEAL. 4. WE HEARD LD D.R AND PERUSED THE RECORD. SINCE T HE ASSESSEE HAS OPTED FOR VIVAD SE VISHWAS SCHEME, 2020, THE APPELLANT WOULD BE MOVING APPLICATION FOR WITHDRAWING THE PRESENT APPEALS FILED BEFORE THE TR IBUNAL IN DUE COURSE. SINCE THE ASSESSEE HAS ALREADY FILED THE NECESSARY APPLICATIO NS BEFORE THE TAX AUTHORITIES UNDER THE ABOVE SAID SCHEME, WE ARE OF THE VIEW THA T NO PURPOSE WILL BE SERVED IN KEEPING THESE APPEALS PENDING. ACCORDINGLY WE DIS MISS ALL THESE APPEALS OF THE ASSESSEE AS WITHDRAWN. 5. THE ASSESSEE HAS STATED THAT HE HAS NOT RECEIVED FORM NO.3, IN WHICH THE TAX AMOUNT TO BE PAID BY THE ASSESSEE SHALL BE INTIMATE D BY THE DEPARTMENT. HENCE THE ASSESSEE HAS SOUGHT ADJOURNMENT TILL THE TIME FORM NO.3 IS RECEIVED FROM THE DEPARTMENT, MEANING THEREBY, THE ASSESSEE WANTS TO MAKE SURE THAT THE TAX LIABILITY MENTIONED BY HIM IN FORM NO.1 SHOULD GET CONFIRMED BY THE REVENUE. UNDER THESE SET OF FACTS, SINCE WE HAVE DISMISSED THE APPEALS, THE ASSESSEE IS GIVEN LIBERTY TO MOVE APPROPRIATE APPLICATION FOR RECALL OF THE PRES ENT ORDER IN ACCORDANCE WITH THE LAW, IF THE ASSESSEE INTENDS TO DO SO. 6. IN THE RESULT, THE APPEALS OF THE ASSESSEE ARE D ISMISSED AS WITHDRAWN. PRONOUNCED IN THE OPEN COURT ON THIS 09 TH DAY OF SEPTEMBER, 2020. SD/- SD/- ( CHANDRA POOJARI) ( N V VASUDEVAN ) ACCOUNTANT MEMBER VICE PRESIDE NT BANGALORE, DATED, THE 09 TH SEPTEMBER, 2020. / DESAI S MURTHY / PAGE 3 OF 3 ITA NO.3304 & 3305/BANG/2018 M/S.CHARISHMA HOTELS PVT.LTD. 3 COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE. 6. GUARD FIL E BY ORDER ASSISTANT REGISTRAR ITAT, BANGALORE.