Dr.Bhaskar.S, Puttur V. Income Tax Officer Ward-1 , Puttur

ITA 848/BANG/2017

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 5164 (ITAT-BANGALORE)
• Duration Of Justice: 3 year(s) 5 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-10-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 24-09-2020
• Assessment Year: 2011-2012
• Appeal Filed On: 17-04-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH : BANGALORE BEFORE SHRI. A. K. GARODIA, ACCOUNTANT MEMBER AND SHRI. GEORGE GEORGE K , JUDICIAL MEMBER ITA NO. 848 /BANG/20 1 7 ASSESSMENT YEAR : 2011-12 DR. BHASKAR S, MANAGING DIRECTOR, PUTTUR CITY HOSPITAL, APMC ROAD, PUTTUR. PAN : A C I P B 1 9 12 G VS. THE INCOME TAX OFFICER, WARD -1, PUTTUR. APPELLANT RESPONDENT ASSESSEE BY : S HRI. PRANAV KRISHNA , A DVOCATE REVENUE BY : SHRI. PRIYADARSHI MISHRA , J CIT (DR)(ITAT), BENGALURU DATE OF HEARING : 2 4 .0 9 .2020 DATE OF PRONOUNCEMENT : 09 . 1 0.2020 O R D E R PER A. K. GARODIA, ACCOUNTANT MEMBER: THIS APPEAL IS FILED BY THE ASSESSEE AND THE SAME IS DIRECTED AGAINST THE ORDER OF THE LEARNED CIT (A) MANGALORE DATED 28.02.2017. 2. LEARNED AR OF THE ASSESSEE ORALLY STATED THAT THE ASSESSEE IS OPTING FOR VIVAD SE VISHWAS SCHEME, 2020. IN THE COURSE OF HEARING, IT WAS THE PROPOSITION PUT FORWARD BY THE BENCH THAT UNDER THESE FACTS, THE APPEAL OF THE ASSESSEE MAY BE DISMISSED AS WITHDRAWN AND LIBERTY MAY BE GRANTED TO THE ASSESSEE TO APPROACH THIS TRIBUNAL FOR RECALL OF THIS ORDER UNDER SECTION 254(2) OF THE ACT IN CASE THE ASSESSEE FINALLY OPTS OUT OF VIVAD SE VISHWAS SCHEME, 2020. IN REPLY, IT WAS SUBMITTED BY LEARNED AR OF THE ASSESSEE THAT IF SUCH LIBERTY IS GRANTED TO THE ASSESSEE, THEN HE HAS NO OBJECTION ABOUT DISMISSAL OF ITA NO.848/BANG/2017 PAGE 2 OF 2 THE APPEAL AS WITHDRAWN. LEARNED DR OF THE REVENUE ALSO AGREED TO THIS PROPOSITION PUT FORWARD BY THE BENCH. 3. IN VIEW OF ABOVE DISCUSSION, WE DISMISS THIS APPEAL AS WITHDRAWN AND GRANT LIBERTY TO THE ASSESSEE TO APPROACH THIS TRIBUNAL FOR RECALL OF THIS TRIBUNAL ORDER UNDER SECTION 254(2) OF THE ACT IN CASE THE ASSESSEE FINALLY OPTS OUT OF VIVAD SE VISHWAS SCHEME, 2020 FOR ANY REASON. 4. IN THE RESULT, ASSESSEES APPEAL IS DISMISSED. PRONOUNCED IN THE OPEN COURT ON THE DATE MENTIONED ON THE CAPTION PAGE. SD/- SD/- (GEORGE GEORGE K) (A.K. GARODIA) JUDICIAL MEMBER ACCOUNTANT MEMBER BANGALORE, DATED: 09.10. 2020. /NS/* COPY TO: 1. APPELLANTS 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR, ITAT, BANGALORE.