M/s J J Glastronics Pvt Ltd , Bangalore V. Additional Commissioner of Income Tax (TDS) Range-16 , Bangalore

ITA 367/BANG/2019

• Counselvise Citation: [2020] 109 COUNSELVISE.COM (IT) 9940 (ITAT-BANGALORE)
• Duration Of Justice: 1 year(s) 10 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-12-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 31-12-2020
• Assessment Year: 2011-2012
• Appeal Filed On: 28-02-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: SHREEHARI KUTSA
• Keywords: TDS

Judgement Text

ITA NO.367/BANG/2019 M/S. J J GLASTRONICS PVT. LTD., BENGALURU IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER ITA NO.367/BANG/2019 ASSESSMENT YEAR: 2011-12 M/S. J J GLASTRONICS PVT. LTD. NO.26-B, 18 TH K M HOSUR ROAD ELECTRONICS CITY BENGALURU PAN NO : AAACJ4330P VS. ADDL CIT (TDS) RANGE-16 BANGALORE APPELLANT RESPONDENT APPELLANT BY : SHRI SHREE HARI KUTSA, A.R. RESPONDENT BY : SHRI KANNAN NARAYANAN, D.R. DATE OF HEARING : 31.12.2020 DATE OF PRONOUNCEMENT : 31.12.2020 O R D E R PER B.R. BASKARAN, ACCOUNTANT MEMBER: THE ASSESSEE HAS FILED THIS APPEAL CHALLENGING THE ORDER DATED 29.01.2019 PASSED BY LD CIT(A)-13, BENGALURU AND IT RELATES TO THE ASSESSMENT YEAR 2011-12. 2. THE LD COUNSEL APPEARING FOR THE ASSESSEE SHR I SHREE HARI KUTSA, ADVOCATE STATED THAT THE ASSESSEE HAS OPTED TO SETTLE THE DISPUTE IN ITS APPEAL UNDER DIRECT TAXES VIVAD SE V ISHWAS ACT, 2020. ACCORDINGLY HE SUBMITTED THAT TRIBUNAL MAY PASS SUI TABLE ORDERS. ITA NO.367/BANG/2019 M/S. J J GLASTRONICS PVT. LTD., BENGALURU PAGE 2 OF 2 3. THE LD D.R, HOWEVER, SUBMITTED THAT THE BANGA LORE BENCH OF TRIBUNAL IS DISMISSING THE APPEAL IN SUCH KIND OF C ASES GIVING LIBERTY TO THE ASSESSEE TO SEEK RECALL, IF SOMETHING GOES W RONG WITH THE APPLICATION FILED BY THE ASSESSEE. 4. WE HEARD LD D.R AND PERUSED THE RECORD. SINC E THE LD A.R HAS STATED THAT THE ASSESSEE HAS OPTED TO SETTLE THE IS SUES CONTESTED IN THE APPEAL UNDER THE DIRECT TAXES VIVAD SE VISHWAS ACT, 2010, NO PURPOSE WILL BE SERVED IN KEEPING THIS APPEAL PENDI NG. ACCORDINGLY, WE DISMISS THE APPEAL OF THE ASSESSEE AS WITHDRAWN. HOWEVER, WE GIVE LIBERTY TO THE ASSESSEE TO SEEK RECALL OF THIS ORDER IN ACCORDANCE WITH LAW, IF THE CIRCUMSTANCES SO WARRANT. 5. IN THE RESULT APPEAL THE ASSESSEE IS DISMISS ED. ORDER PRONOUNCED IN THE OPEN COURT ON 31 ST DEC, 2020 SD/- (GEORGE GEORGE K. ) JUDICIAL MEMBER SD/- (B.R. BASKARAN) ACCOUNTANT MEMBER BANGALORE, DATED 31 ST DEC, 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.