Sri Yuvaraj Gopi , Bangalore V. Deputy Commissioner of Income Tax Circle-6(3)(1), Bangalore

ITA 828/BANG/2018

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 7374 (ITAT-BANGALORE)
• Duration Of Justice: 2 year(s) 10 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 20-01-2021
• Assessment Year: 2012-2013
• Appeal Filed On: 16-03-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: PRIYADARSHI MISHRA
• Section: 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA NO.828/BANG/2018 ASSESSMENT YEAR: 2012 - 13 SRI YUVARAJ GOPI, # 173, LOTTEGOLLAHALLI, RMV 2 ND STAGE POST, BENGALURU 560 094. PAN: AEWPG 8328P VS. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 6(3)(1), BENGALURU. APPELLANT RESPONDENT APPELLANT BY : SHRI PRANAV KRISHNA, ADVOCATE RESPONDENT BY : SHRI PRIYADARSHI MISHRA, ADDL.CIT(DR) DATE OF HEARING : 20.01.2021 DATE OF PRONOUNCEMENT : 21 .01.2021 O R D E R PER BEENA PILLAI, JUDICIAL MEMBER PRESENT APPEAL IS FILED BY THE ASSESSEE AGAINST OR DER DATED 23/10/2017 PASSED BY LD.CIT(A) FOR THE ASSESSMENT Y EAR 2013-14. 2. THE ASSESSEE HAS FILED A LETTER STATING THAT THE ASSESSEE HAS OPTED TO SETTLE THE DISPUTE IN ITS APPEAL UNDER DIR ECT TAXES VIVAD SE VISHWAS ACT, 2020. IT IS FURTHER STATED THAT THE A SSESSEE HAS FILED FORM NO.1 & 2 FOR THE APPEAL FILED BY THE ASSESSEE AND IT HAS ALSO RECEIVED FORM NO.3. ACCORDINGLY IT IS SUBMITTED TH AT APPEAL OF THE ASSESSEE MAY BE DISMISSED AS WITHDRAWN. 3. WE HEARD LD.DR, WHO DID NOT OBJECT TO THE PRA YER OF THE ASSESSEE. SINCE THE ISSUES CONTESTED IN THE APPEAL OF THE ASSESSEE HAVE BEEN SETTLED UNDER THE DIRECT TAXES VIVAD SE V ISHWAS ACT, 2020, WE DISMISS THE APPEAL OF THE ASSESSEE AS WITH DRAWN. HOWEVER, WE GIVE LIBERTY TO THE ASSESSEE TO SEEK RE CALL OF THIS ORDER IN ACCORDANCE WITH LAW, IF THE CIRCUMSTANCES SO WAR RANT. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMIS SED WITH LIBERTY. ORDER PRONOUNCED IN THE OPEN COURT ON 21 ST JANUARY, 2021 SD/- SD/- ( CHANDRA POOJARI ) ( BEEN A PILLAI ) ACCOUNTANT MEMBER JUDICIAL MEMB ER BANGALORE, DATED 21 ST JANUARY, 2021. DATE INITIAL 1. DRAFT DICTATED ON ON DRAGON SR.PS 2. DRAFT PLACED BEFORE AUTHOR -1-2021 SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER -1-2021 JM/AM 4. DRAFT DISCUSSEDAPPROVED BY SECOND MEMBER. -1-2021 JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS -1-2021 SR.PS/PS 6. KEPT FOR PRONOUNCEMENT ON -1-2021 SR.PS 7. DATE OF UPLOADING THE ORDER ON WEBSITE -1-2021 SR.PS 8. IF NOT UPLOADED, FURNISH THE REASON -- SR.PS 9. FILE SENT TO THE BENCH CLERK -1-2021 SR.PS 10. DATE ON WHICH FILE GOES TO THE AR 11. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 12. DATE OF DISPATCH OF ORDER. 13. DRAFT DICTATION SHEETS ARE ATTACHED NO SR.PS