Smt k Leelavathy , Bangalore V. Deputy Commissioner of Income Tax Central Circle-1(3), Bangalore

ITA 741/BANG/2017

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 6163 (ITAT-BANGALORE)
• Duration Of Justice: 3 year(s) 5 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-09-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 24-09-2020
• Assessment Year: 2005-2006
• Appeal Filed On: 31-03-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: PRIYADARSHI MISHRA
• Assessee Lawyers: PREETHI S PATEL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES B BENCH: BANGALORE BEFORE SHRI A.K. GARODIA, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K, JUDICIAL MEMBER ITA NO. & ASST. YEAR APPELLANT RESPONDENT 741 /BANG/201 7 20 05 - 06 SMT. K. LEELAVAT HY, NO.602/14, 9 TH CROSS, R P LANDMARK, SADASHIVNAGAR, BANGALORE - 560 00 8 PAN ABRPL 1523B DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1 (3), BANGALORE. ASSESSEE BY: SMT. PREETHI S PATEL, ADVOCATE. REVENUE BY: SHRI PRIYADARSHI MISHRA, JCIT (D.R) DATE OF HEARING : 24 .09 .20 20. DATE OF PRONOUNCEMENT : 24 .09 .20 20. O R D E R PER SHRI GEORGE GEORGE K , JM : TH IS APPEAL AT THE INSTANCE OF ASSESSEE IS DIRECTED AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS) - 11 , BA NGALORE DT. 1 4. 01 .201 5 . THE REL EVANT ASSESSMENT YEAR IS 2005 - 06 . 2. AT THE TIME OF HEARING, THE LEARNED AUTHORISED REPRESENTATIVE SUBMITTED TH A T THESE ASSESSE E HAS OPTED TO FILE AN APPLICATION UNDER THE VIVAD SE VISHWAS ACT, 2020. ACCORDINGLY, L D. AR SUBMITTED THAT THE APPEAL MAY BE DISMISSED WITH THE LIBERTY TO MOVE APPROPRIATE APPLICATION FOR RECALL OF THE PRESENT ORDER IN ACCORDANCE WITH LAW, IF THE ASSESSE E INTENDED TO DO SO. 2 ITA NO . 741 /BANG/201 7 3. ON THE OTHER HAND, THE LEARNED DEPARTMENTAL REPRESENTATIVE SUBMITTED THAT THE ASSESSE E HAS TO WITHDRAW THE PENDING APPEALS AFTER FILING THE FORM VSV1 AS PER VIVAD SE VISHWAS ACT, 2020. THEREAFTER THE ASSESSE E IS REQUIRED TO FURNISH A COPY OF THE SAME ALONG WITH THE PROOF OF PAYMENT OF TAX AS DETERMINED BY THE T AX OFFICIAL TO THE DEPARTMENT. LD. DR SUBMITTED THAT THE FO R M NO.3 SHALL BE ISSUED TO THE ASSESSE E IN DUE COURSE AND ACCORDINGLY HE SUBMITTED THAT THE APPEAL OF THE ASSESSE E MAY BE DISMISSED AS WITHDRAWN, AS THE ASSESSE E , IN ANY WAY, IS REQUIRED TO WITHDR AW THE APPEALS. 4. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE MATERIAL ON RECORD. SINCE THE ASSESSEE HAS OPTED FOR VIVAD SE VISHWAS ACT, 2020, THE ASSESSE E WOULD BE MOVING APPLICATION FOR WITHDRAWING THE PRESENT APPEALS FILED BEFORE THE TRIBUNAL IN DUE COURSE. SINCE THE ASSESSE E HA S ALREADY FILED THE NECESSARY APPLICATION BEFORE THE TAX AUTHORITIES UNDER THE ABOVE SAID SCHEME, WE ARE OF THE VIEW THAT NO PURPOSE WILL BE SERVED IN KEEPING THE APPEAL PENDING. ACCORDINGLY, WE DISMISS THE APPEAL OF THE ASSESSE E AS WITHDRAWN. FURTHER THE ASSESSE E IS AT LIBERTY TO MOVE APPROPRIATE APPLICATION FOR RECALL OF THE PRESENT ORDER IN ACCORDANCE WITH THE LAW, IF THE ASSESSE E INTENDS TO DO SO. 5. IN THE RESULT, THE APPEAL OF THE ASSESSE E IS DISMISSED AS WITHDRAWN. PRONOUNCED IN THE OPEN COURT ON THE DATE MENTIONED ON THE CAPTIO N PAGE. SD/ - SD/ - ( A.K. GARODIA ) ( GEORGE GEORGE K ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 24 . 09. 20 20 . *REDDY GP 3 ITA NO . 741 /BANG/201 7 COPY TO 1. THE APPELLANT 2. THE RESPONDENT 3. CIT (A) 4. PR. CIT 5. DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME - TAX APPELLATE TRIBUNAL BANGALORE