Yarahalli Chikkabyregowda Roopa, Bangalore V. Income Tax Officer, Ward - 3(2)(4), Bangalore

ITA 761/BANG/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 6815 (ITAT-BANGALORE)
• Duration Of Justice: 1 year(s) 4 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-09-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 10-09-2020
• Assessment Year: 2015-2016
• Appeal Filed On: 12-04-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: GANESH R G; STANDNG COUNSEL
• Section: 201; 43; 20

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL S M C C BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ITA NO. & ASST. YEAR APPELLANT RESPONDENT 761 /BANG/2019 201 5 - 16 YARAHALLI CHIKKABYREGOWDA ROOPA, NO.1129, 30 TH MAIN, 43 RD CROSS, POOR NAPRAGNA NAGAR, SUBRAMANYAPURA POST, UTTARAHALLI, BANGALORE - 560 0 61 PAN AEJPR 7034J INCOME TAX OFFICER, WARD 3 ( 2 )( 4 ), BANGALORE. ASSESSEE BY: SMT. SUMAN LUNKAR,C.A. REVENUE BY: SHRI GANESH R G, STANDNG COUNSEL. DATE OF HEARING : 10 .09 .20 20. DATE OF PRONOUNCEMENT : 10 .09 .20 20. O R D E R TH IS APPEAL FILED BY THE ASSESSE E IS DIRECTED AGAINST THE ORDER OF C OMMISSIONER OF INCOME TAX (APPEALS) - 3 , BANGALORE DT.20.03.2019 . THE ASSESSE E IS AGGRIEVED BY THE DECISION OF LD. CIT (APPEALS). 2. AT THE TIME OF HEARING, THE LEARNED AUTHORISED REPRESENTATIVE SUBMITTED TH A T THE ASSESSE E HA S OPTED TO FILE AN APPLICATION UNDER THE VIVAD SE VISHWAS ACT, 2020. ACCORDINGLY, LD. 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. 3. ON THE OTHER HAND, THE LEARNED DEPARTMENTAL REPRESENTATIVE SUBMITTED THAT THE ASSESSE E HAS TO WITHDRAW THE PENDING APPEAL AFTER FIL ING THE FORM VSV1 AS PER VIVAD SE VISHWAS ACT, 2020. THEREAFTER THE ASSESSE E IS REQUIRED TO FURNISH A COPY 2 ITA NO. 761 /BANG/2019 OF THE SAME ALONG WITH THE PROOF OF PAYMENT OF TAX AS DETERMINED BY THE TAX OFFICIAL TO THE DEPARTMENT. LD. DR SUBMITTED THAT THE FORM 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ISSUED TO THE ASSESSE E IN DUE COURSE AND ACCORDINGLY HE SUBMITTED THAT THE APPEAL OF THE ASSESSE E MAY BE DISMISSED AS WITHDRAWN, AS THE ASSESSE E , IN ANY WAY, IS REQUIRED TO WITHDRAW THE APPEAL. 4. I HAVE HEARD BOTH THE PARTIES AND PERUSED THE MATER IAL ON RECORD. SINCE THE ASSESSEE HAS OPTED FOR VIVAD SE VISHWAS ACT, 2020, THE ASSESSE E WOULD BE MOVING APPLICATION FOR WITHDRAWING THE PRESENT APPEAL FILED BEFORE THE TRIBUNAL IN DUE COURSE. SINCE THE ASSESSE E HAS ALREADY FILED THE NECESSARY APPLICATI ONS 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, I DISMISS THE APPEAL OF THE ASSESSE E AS WITHDRAWN. FURTHER THE ASSESSE E IS AT LIBERTY TO MOVE APPROP RIATE 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 O N THE CAPTION PAGE. SD/ - ( CHANDRA POOJARI ) ACCOU NTANT MEMBER DATED: 10 .09. 20 20 . *REDDY GP 3 ITA NO. 761 /BANG/2019 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