Smt. M Nanjamma, Bangalore V. Income Tax Officer, Ward- 3(2)(2), Bangalore

ITA 87/BANG/2020

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 6849 (ITAT-BANGALORE)
• Duration Of Justice: 1 year(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 27-01-2021
• Assessment Year: 2009-2010
• Appeal Filed On: 17-01-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R PREMI J
• Assessee Lawyers: S V RAVISHANKAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES C BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOU NTANT MEMBER AND S MT. BEENA PILLAI, JUDICIAL MEMBER ITA NO S . 87/BANG/2020 & 1047/BANG/2019 (ASSESSMENT YEAR : 20 09 - 10 ) SMT. M. NANJAMMA, NO.1572, 7 TH MAIN, RPC LAYOUT, VIJAYNAGAR, BANGALORE - 560 040 .APPELLANT . PAN ALTPN 2653A VS. INCOME TAX OFFICER , WARD 3(2)(2), BANGALORE. RESPONDENT. ASSESSEE BY: SHRI S.V. RAVI SHANKAR , ADVOCATE. REVENUE BY: SMT. R. PREMI, J CIT (D.R) DATE OF HEARING : 28 .01.2021 . DATE OF PRONOUNCEMENT : 28 .01 .20 2 1 . O R D E R PER SHRI CHANDRA POOJARI , A M : THESE APPEA LS FILED BY THE ASSESSEE ARE DIRECTED AGAINST DIFFERENT ORDERS OF COMMISSIONER OF INCOME TAX (APPEALS) - 3 , BANGALORE . SINCE COMMON ISSUE IS INVOLVED IN THESE APPEALS, THEY ARE HEARD TOGETHER AND CONSOLIDATED ORDER IS PASSED FOR THE SAKE OF CONVENIENCE. THE RELEVANT ASSESSMENT YEAR IS 20 09 - 10 . 2. AT THE TIME OF HEARING, THE LEARNED AUTHORISED REPRESENTATIVE SUBMITTED THAT THE ASSESSE E HA S OPTED TO FILE AN APPLICATION UNDER THE VIVAD SE VISHWAS ACT, 2 ITA NO S . 87 /BANG/20 20 & 1047/BANG/2019 2020 . ACCORDINGLY, LD. AR SUBMITTED THAT THESE APPEALS MAY BE DISMISSED WITH THE LIBERTY TO MOVE APPROPRIATE APPLICATION FOR RECALL OF THE PRESENT ORDER IN ACCORDANCE WITH LAW, IF THE ASSESSES INTENDED TO DO SO. 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 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TO THE ASSESSE E IN DUE COURSE AND ACCORDINGLY HE SUBMITTED THAT THE APPEALS OF THE ASSESSE E MAY BE DISMISSED AS WITHDRAWN, AS THE ASSESSE E , IN ANY WAY, IS REQUIRED TO WITHDRAW THE APPEALS. 4.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 ASSESSEE IS INTERESTED IN NOT PROSECUTING THESE APPEALS FILED BEFORE THE TRIBUNAL. SINCE THE ASSESSEE HAS ALREADY FILED THE NECESSARY APPL ICATIONS BEFORE THE TAX AUTHORITIES UNDER THE ABOVE SAID SCHEME, WE ARE OF THE VIEW THAT NO PURPOSE WILL BE SERVED IN KEEPING THE APPEALS PENDING. ACCORDINGLY, WE DISMISS THE APPEALS OF THE ASSESSES AS WITHDRAWN. FURTHER THE ASSESSES ARE AT LIBERTY TO MOVE APPROPRIATE APPLICATION FOR RECALL OF THE PRESENT ORDER IN ACCORDANCE WITH THE LAW, IF THE ASSESSES INTENDS TO DO SO. 3 ITA NO S . 87 /BANG/20 20 & 1047/BANG/2019 5. IN THE RESULT, BOTH THE APPEALS OF THE ASSESSES ARE DISMISSED AS WITHDRAWN. PRONOUNCED IN THE OPEN COURT ON THE DATE MENTIONED ON THE CAPTION PAGE. SD/ - SD/ - ( SMT BEENA PILLAI ) ( CHANDRA POOJARI ) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 28 . 01.2021 . *REDDY GP 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