Sri Haraluru Raghurama Reddy Diwakar, Bangalore V. The Assistant Commissioner of Income - Tax, Circle - 4(3)(1), Bangalore

ITA 926/BANG/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 5329 (ITAT-BANGALORE)
• Duration Of Justice: 1 year(s) 5 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-10-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 07-10-2020
• Assessment Year: 2013-2014
• Appeal Filed On: 30-04-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: C H SUNDAR RAO
• Assessee Lawyers: V SRINIVASAN
• Section: 143(3); 13

Judgement Text

ITA NO. 926 /BANG/201 9 PAGE 1 IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND SHRI B.R. BASKARAN , ACCOU N TANT MEMBER ITA NO. 926 / BANG/201 9 ASSESSMENT YEAR: 2013 - 14 SRI HARALURU RAGHURAMA REDDY DIWAKAR, # 8, ROYAL P LACID, 3 RD STAGE, HARALUR, AGARA POST, BANGALORE - 560 102 PAN NO : AHFPD 5064M VS. ASST. COMMISSIONER OF INCOME - TAX CIRCLE - 4(3)(1), BANGALORE APPELL ANT RESPONDENT A PPELLANT BY : SHRI V. SRINIVASAN, ADVOCATE. RE SPONDENT BY : SHRI CH. SUNDAR RAO, CIT - D.R. DATE OF H EARING : 0 8 .10 .20 20 DATE OF PRONOUNCEMENT : 08 . 10 .20 20 O R D E R P ER GEORGE GEORGE K., JUDICIAL M EMBER : THE ASSESSEE HAS FILED THIS APPEAL CHALLENGING THE ORDER DATED 31.03.2019 PASSED BY THE CIT(A) , BENGALURU - 9 FOR ASSE SSMENT YEAR 20 13 - 14 U /S 143(3) OF THE INCOME - TAX ACT,1961 ['THE ACT' FOR SHORT] . 2. THE ASSESSEE HAS FURNISHED A LETTER DATED OCTOBER 0 7 , 2020, WHEREIN IT IS STATED THAT THE ASSESSEE HAS FILED APPLICATION UNDER DIRECT TAX VIVAD SE VISHWAS ACT FOR SETT LEMENT OF THE DISPUTE AND FORM NO.3 IS AWAITED. ACCORDINGLY, THE ASSESSEE HAS PRAYED THAT THE APPEAL MAY BE ADJOURNED. ITA NO. 926 /BANG/201 9 PAGE 2 3. THE LD D.R, HOWEVER, SUBMITTED THAT THE ASSESSEE HAS TO WITHDRAW THE PENDING APPEALS AFTER FILING FORM VSV1 AS PER VIVAD SE VISHWA S ACT, 2020. 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. HE SUBMITTED THAT THE FORM NO.3 SHALL BE ISSUED TO THE ASSESSEE IN DUE COURSE AND ACCORDINGLY HE SUBMITTED THAT THE APPEAL OF THE ASSESSEE MAY BE DISMISSED AS WITHDRAWN, AS THE ASSESSEE, IN ANY WAY, IS REQUIRED TO WITHDRAW THE APPEAL. THE LD D.R FURTHER SUBMITTED THAT, IN THIS TYPE OF CASES, THE TRIBUNAL IS GIVING LIBERTY TO SEEK RECAL L OF THE ORDER, IF THE APPEAL IS DISMISSED BY THE BENCH. 4. WE HEARD THE PARTIES AND PERUSED THE RECORD. THE SUBMISSIONS MADE BY LD D.R IS CONSIDERED. SINCE THE ASSESSEE HAS ALREADY FILED APPLICATIONS UNDER DIRECT TAX VIVAD SE VISHWAS ACT, 2020, THE APPELLANT WOULD BE MOVING APPLICATION FOR WITHDRAWING THE PRESENT APPEAL FILED BEFORE THE TRIBUNAL IN DUE COURSE. SINCE THE ASSESSEE HAS ALREADY FILED THE NECESSARY APPLICATIONS BEFORE THE TAX AUTHORITIES UNDER THE ABOVE SAID ACT, 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 WITHDRAWN. 5. THE LD A.R HAS STATED THAT HE HAS NOT RECEIVED FORM NO.3, IN WHICH THE TAX AMOUNT TO BE PAID BY THE ASSESSEE SHALL BE INTI MATED BY THE DEPARTMENT AND THE PROCESS WILL BE COMPLETED UPON RECEIPT OF FORM NO.3, MEANING THEREBY, THE ASSESSEE WANTS TO MAKE SURE THAT THE TAX LIABILITY MENTIONED BY HIM IN FORM NO.1 SHOULD GET CONFIRMED BY THE REVENUE. UNDER THESE SET OF FACTS, SINCE WE HAVE DISMISSED THE APPEAL, 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. ITA NO. 926 /BANG/201 9 PAGE 3 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED AS WIT HDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 8 TH OCT , 2020. SD/ - ( B .R. BASKARAN ) ACCOUNTANT MEMBER SD/ - ( GEORGE GEORGE K. ) JUDICIAL MEMBER BANGALORE, DATED 8 TH OCT , 20 2 0. REDDY GP SR P S COPY TO: 1. THE APPLICANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER ASST. REGISTRAR , ITAT, BANGALORE.