M/s. Channagiri Arecanut Growers and Marketing Souharda Co-operative Association, Channagiri V. Income Tax Officer, Ward - 2(1), Davanagere

ITA 996/BANG/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 4327 (ITAT-BANGALORE)
• Duration Of Justice: 1 year(s) 5 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-10-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 27-10-2020
• Assessment Year: 2012-2013
• Appeal Filed On: 09-05-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : BANGALORE BEFORE SHRI B.R BASKARAN , ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA NO.996 TO 998/BANG/2019 ASSESSMENT YEAR : 2012-13 TO 2014-15 M/S CHANNAGIRI ARECANUT GROWERS AND MARKETING SOUHARDA CO-OPERATIVE ASSOCIATION, APMC YARD, SHOP NO.13, NH-13, CHANNAGIRI, DAVANGERE DISTRICT. PAN AABAC 3120 D VS. THE INCOME TAX OFFICER, WARD-2(1), DAVANGERE . APPELL ANT RESPONDENT APPELLANT BY : SHRI PRANAV KRISHNA, ADVOCATE RESPONDENT BY : SHRI SUNIL KUMAR AGARWAL, ADDL. CIT (DR) DATE OF HEARING : 27.10.2020 DATE OF PRONOUNCEMENT : 27.10.2020 O R D E R PER BENCH : THE ASSESSEE HAS FILED THESE THREE APPEALS CHALLEN GING THE ORDERS PASSED BY LD CIT(A), DAVANGERE FOR ASSESSMEN T YEARS 2012- 13 TO 2014-15. 2. THE LD COUNSEL OF THE ASSESSEE HAS FILED AN APPLICATION SEEKING ADJOURNMENT OF THE CASE ON THE GROUND THAT THE ASSESSEE HAS OPTED TO SETTLE THE DISPUTE UNDER DIRECT TAX VI VAD SE VISHWAS ITA NO.996 TO 998 /BANG/2019 PAGE 2 OF 4 ACT AND ACCORDINGLY FILED FORM 1 AND 2 BEFORE THE D ESIGNATED AUTHORITIES. 3. THE LD D.R, HOWEVER, SUBMITTED THAT THE ASSES SEE HAS TO WITHDRAW THE PENDING APPEALS AFTER FILING FORM VSV1 AS PER VIVAD SE VISHWAS 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. ACCORDINGLY HE SUBMITTED THAT THE APPEALS OF THE ASSESSEE MAY BE D ISMISSED AS WITHDRAWN, AS THE ASSESSEE, IN ANY WAY, IS REQUIRED TO WITHDRAW THE APPEAL. 4.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 SOUGHT ADJOURNMENT. HE FURTHER SUBMITT ED THAT, IN CASE THE APPEALS ARE DISMISSED, THE ASSESSEE SHOULD BE GIVEN LIBERTY TO SEEK RECALL OF THE ORDER, IF SOMETHING GOES WRON G. 5. WE HEARD THE PARTIES AND PERUSED THE RECORD. THE SUBMISSIONS MADE BY PARTIES ARE CONSIDERED. SINCE THE ASSESSEE HAS FILED APPLICATIONS UNDER DIRECT TAX VIVAD SE VI SHWAS ACT, 2020, THE APPELLANT WOULD BE MOVING APPLICATION FOR WITHD RAWING THE PRESENT APPEALS FILED BEFORE THE TRIBUNAL IN DUE CO URSE. ACCORDINGLY, WE ARE OF THE VIEW THAT NO PURPOSE WIL L BE SERVED IN KEEPING THESE APPEALS PENDING. ACCORDINGLY WE DIS MISS THE APPEAL OF THE ASSESSEE AS WITHDRAWN. HOWEVER, THE ASSESSE E IS GIVEN ITA NO.996 TO 998 /BANG/2019 PAGE 3 OF 4 LIBERTY TO MOVE APPROPRIATE APPLICATION FOR RECALL OF THE PRESENT ORDER IN ACCORDANCE WITH THE LAW, IF THE ASSESSEE I NTENDS TO DO SO. 6. IN THE RESULT, ALL THE THREE APPEALS OF THE ASSESSEE ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 27 TH OCT , 2020. SD/- SD/- ( BEENA PILLAI ) JUDICIAL MEMBER (B.R B ASKARAN ) ACCOUNTANT MEMBER BANGALORE, DATED, 27 TH OCT, 2020. / VMS / 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.