Shri Deepak Bethala , Bangalore V. The Assistant Commissioner of Income Tax (OSD) Ward-1(1)(3), Bangalore

ITA 875/BANG/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 9084 (ITAT-BANGALORE)
• Duration Of Justice: 1 year(s) 8 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 07-01-2021
• Assessment Year: 2015-2016
• Appeal Filed On: 24-04-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R. PREMI
• Section: 201; 20

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES C BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER ITA NO. 875 /BANG/201 9 (ASSESSMENT YEAR : 20 15 - 16 ) SHRI DEE P AK BETHALA, NO.815, 8 TH BLOCK, 8 TH CROSS, 80 FEET ROAD, KORAMANGALA, BANGALORE - 560 095 .APPELLANT . PAN AALPB 7174K VS. ASSISTANT COMMISSIONER OF INCOME TAX (OSD) , WARD 1(1)(3), BANGALORE. RESPONDENT. ASSESSEE BY: SHRI G.S. PRASHANTH, C.A. REVENUE BY: SMT. R. PREMI, JCIT (D.R) DATE OF HEARING : 07.01 .202 1 . DATE OF PRONOUNCEMENT : 07.01.2021 . O R D E R PER SHRI B.R. BASKARAN , A . M . : THE ASSESSEE HAS FILED TH I S APPEAL CHALLENGING THE ORDER DATED 2 2 - 0 2 - 20 1 9 PASSED BY LD CIT(A) - 1, BENGALURU AND IT RELATES TO THE ASSESSMENT YEAR 201 5 - 1 6 . 2 . T HE LD COUNSEL OF THE ASSESSEE SUBMITTED THAT THE ASSESSEE HA S OPT ED TO SETTLE THE DISPUTE UNDER DIRECT TAX VIVAD SE VISHWAS ACT AND ACCORDINGLY FILED FORM 1 AND 2 BEFORE THE DESIGNATED AUTHORITIES . HE SUBMITTED THAT THE ASSESSEE HAS NOT RECEIVED FORM NO.3 ACCORDINGLY, HE SUBMITTED THAT THE TRIBUNAL MAY PASS SUITABLE ORDER . 3 . THE LD D.R, HOWEVER, SUBMITTED THAT THE ASSESSEE HAS TO WITHDRAW THE PENDING APPEAL AFTER FILING FORM VSV1 AS PER VIVAD SE VISHWAS ACT, 2020. 2 ITA NO.875/BANG/2019 THEREAFTER, THE ASSESSEE 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. A CCORDINGLY S HE SUBMITTED THAT THE APPEAL OF THE ASSESSEE MAY BE DISMISSED AS WITHDRAWN , AS THE ASSESSEE, IN ANY WAY, IS REQUIRED TO WITHDRAW THE APPEAL . 4. THE LD A .R , IN THE REJOINDER, SUBMITTED THAT THE ASSESSEE HAS NOT YET RECEIVED FORM 3 AS PER DIRECT TAX VIVAS SE VISHWAS ACT AND ACCORDINGLY SUBMITTED THAT, IN CASE THE APPEAL IS DISMISSED, THE ASSESSEE SHOULD BE GIVEN LIBERTY TO SEEK RECALL OF THE ORDER, IF SOMETHING GOES WRONG. 5 . WE HEARD THE PARTIES AND PERUSED THE RECORD. T HE SUBMISSIONS MADE BY PARTIES ARE CONSIDERED. SINCE THE ASSESSEE HAS FILE D APPLICATIONS UNDER DIRECT TAX VIVAD SE VISHWAS ACT , 2020, THE APPELLANT WOULD BE MOVING APPLICATION FOR WITHDRAW ING THE PRESEN T APPEAL FILED BEFORE THE TRIBUNAL IN DUE COURSE . ACCORDINGLY , WE ARE OF THE VIEW THAT NO PURPOSE WILL BE SERVED IN KEEPING TH IS APPEAL PENDING. ACCORDINGLY WE DISMISS THE APPEAL OF THE ASSESSEE AS WITHDRAW N. HOWEVER, THE ASSESSEE IS GIVEN LIBERTY TO MOVE APPROPRIATE APPLICATION FOR RECALL OF THE PRESENT ORDER IN ACCORDANCE WITH THE LAW , IF THE ASSESSEE INTENDS TO DO SO . 6 . IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. PRONOUNCED IN THE OPEN COURT O N 07 - 0 1 - 202 1 S D / - S D / - (N.V. VASUDEVAN) (B.R. BASKARAN) VICE PRESIDENT ACCOUNTANT MEMBER DATED: 07.01.2021. *REDDY GP 3 ITA NO.875/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