Mr.Gurushanthappa Veeranna , Bangalore V. Income Tax Officer Ward-4(3)(5), Bangalore

ITA 659/BANG/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 2713 (ITAT-BANGALORE)
• Duration Of Justice: 1 year(s) 7 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-11-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2006-2007
• Appeal Filed On: 03-04-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: K Y NINGOJI RAO
• Section: 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ITA NO. 659 /BANG/201 9 ASSESSMENT YEAR: 20 06 - 07 SHRI. GURUSHANTHAPPA VEERANNA, 116, MASTHENAHALLI, JIGANI MOBLI RAJAPUR, ANEKAL TALUK BANGALORE-562 106. PAN NO : AVJPV 5374 N VS. ITO , WARD-4(3)(5), BANGALORE. APPELLANT RESPONDENT APPELLANT BY : SHRI. K. Y. NINGOJI RAO , C A RESPONDENT BY : S HRI . KANNAN NARAYANAN , D.R. DATE OF HEARING : 26 . 1 1 .20 20 DATE OF PRONOUNCEMENT : 26 . 1 1 .20 20 O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF CIT(A)-4, BENGALURU DATED 18.02.2019 FOR THE ASSESSMENT YEAR 2006-07. 2. AT THE TIME OF HEARING, THE LD A.R SUBMITTED THAT THE ASSESSEE HAS FILED APPLICATION UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 AND HAS REQUESTED TO EITHER KEEP THE DISPOSAL OF THE APPEAL IN ABEYANCE UNTIL THE DECLARATION OF THE ASSESSEE IS ACCEPTED AND SETTLED OR DISPOSE OFF THE APPEAL SUBJECT TO THE APPROACH THE TRIBUNAL IN THE ITA NO.81/BANG/2019 PAGE 2 OF 2 EVENT THE DECLARATION SO FILED IS NOT ACCEPTED. L EARNED DEPARTMENTAL REPRESENTATIVE HAS NO OBJECTION. 3. WE HEARD THE RIVAL CONTENTIONS AND PERUSED THE MATERIAL ON RECORD. THE ASSESSEE HAS OPTED FOR VIVAD SE VISHWAS SCHEME, 2020,. SINCE THE ASSESSEE HAS ALREADY FILED THE APPLICATION FOR OPTING FOR VIVAD SE VISHWAS SCHEME, 2020, 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 ACCORDINGLY, WE DISMISS THE APPEAL OF THE ASSESSEE AS WITHDRAWN AND THE ASSESSEE IS AT LIBERTY TO MOVE AN APPLICATION UNDER SECTION 254(2) OF THE ACT TO RECALL THE PRESENT ORDER IF THE ASSESSEE INDENTS TO DO SO, IN ACCORDANCE WITH THE PROVISIONS OF LAW. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. PRONOUNCED IN THE OPEN COURT ON THE DATE MENTIONED ON THE CAPTION PAGE. SD/- SD/- (N. V. VASUDEVAN) (CHANDRA POOJARI) VICE PRESIDENT ACCOUNTANT MEMBER BANGALORE, DATED : 26 TH NOV, 2020. NS* COPY TO: 1. APPELLANTS 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER ASST. REGISTRAR, ITAT, BANGALORE.