Priya Sarah Cheeran Joseph, Bangalore V. Assistant Commissioner Of Income Tax, Special Range- 7, Bangalore

ITA 43/BANG/2020

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 1906 (ITAT-BANGALORE)
• Duration Of Justice: 1 year(s) 1 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 11-03-2021
• Assessment Year: 2016-2017
• Appeal Filed On: 13-01-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R. PREMI

Judgement Text

ITA NO.43/BANG/2020 PRIYA SARAH CHEERAN JOSEPH, BANGALORE IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER ITA NO.43/BANG/2020 ASSESSMENT YEAR: 2016-17 PRIYA SARAH CHEERAN JOSEPH C/O WONDERLA HOLIDAYS LTD., JADENAHALLI, HEJJALA, 28 TH KM, MYSORE ROAD BANGALORE 562 109 PAN NO : AERPJ7748B VS. ACIT SPECIAL RANGE-7 BANGALORE APPELLANT RESPONDENT APPELLANT BY : SMT. SUSAN MATHEW, A.R. RESPONDENT BY : SMT. R. PREMI, D.R. DATE OF HEARING : 11.03.2021 DATE OF PRONOUNCEMENT : 11.03.2021 O R D E R PER B.R. BASKARAN, ACCOUNTANT MEMBER: THE ASSESSEE HAS FILED THIS APPEAL CHALLENGING THE ORDER DATED 18.11.2019 PASSED BY LD CIT(A)-10, BENGALURU AND IT RELATES TO THE ASSESSMENT YEAR 2016-17. 2. THE LD COUNSEL APPEARING FOR THE ASSESSEE MS . SUSAN MATHEW, CHARTERED ACCOUNTANT STATED THAT THE ASSESSEE HAS O PTED TO SETTLE THE DISPUTE IN ITS APPEAL UNDER DIRECT TAXES VIVAD SE V ISHWAS ACT, 2020. SHE SUBMITTED THAT THE ASSESSEE HAS FILED FORM NO.1 & 2 AND ALSO RECEIVED FORM NO.3. HOWEVER, THERE IS SOME ERROR I N FORM NO.3 AND ITA NO.43/BANG/2020 PRIYA SARAH CHEERAN JOSEPH, BANGALORE PAGE 2 OF 2 THE ASSESSEE IS PURSUING WITH THE CONCERNED AUTHORI TIES TO RECTIFY THE SAME. 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 THE PARTIES. SINCE THE ASSESSEE HAS OPTED TO SETTLE THE ISSUES CONTESTED IN THIS APPEAL UNDER THE DIRECT TA XES VIVAD SE VISHWAS ACT, 2010, NO PURPOSE WILL BE SERVED IN KEE PING THIS APPEAL PENDING. ACCORDINGLY, WE DISMISS THE APPEAL OF THE ASSESSEE AS WITHDRAWN. HOWEVER, WE GIVE LIBERTY TO THE ASSESSE E TO SEEK RECALL OF THIS ORDER IN ACCORDANCE WITH LAW, IF THE CIRCUMSTA NCES SO WARRANT. 5. IN THE RESULT APPEAL THE ASSESSEE IS DISMISS ED. ORDER PRONOUNCED IN THE OPEN COURT ON 11 TH MAR, 2021 SD/- (GEORGE GEORGE K. ) JUDICIAL MEMBER SD/- (B.R. BASKARAN) ACCOUNTANT MEMBER BANGALORE, DATED 11 TH MAR, 2021. 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.