Amarnath Sarala, Bangalore V. Income Tax Officer, ward-7(2)(1), Bangalore

MA 66/BANG/2022

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 2980 (ITAT-BANGALORE)
• Duration Of Justice: 3 month(s) 16 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 01-09-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 11-08-2022
• Assessment Year: 2014-2015
• Appeal Filed On: 16-05-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SANKAR GANDESH D

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER M.P No.66/Bang/2022 [In ITA No.672/Bang/2019] Assessment year : 2014-15 Smt. Amarnath Sarala, No.632/18, 10 th D Main Road, Jayanagar 4 th Block, Bangalore-560 011. PAN – ACGPS 1342 B Vs. The Income-tax Officer, Ward-7(2)(1), Bengaluru. APPELLANT RESPONDENT Assessee by : Shri Venkatesh Kumar, Advocate Revenue by : Shri Sankar Gandesh D, JCIT (DR) Date of hearing : 12.08.2022 Date of Pronouncement : 02.09.2022 O R D E R Per Laxmi Prasad Sahu, Accountant Member The assessee filed this miscellaneous petition for recalling the order passed by the Tribunal dated 20/01/2021, the relevant paragraphs are as under:- “2. The Ld A.R of the assessee has filed a letter stating that the assessee has opted to settle the dispute in its appeal as well as in M.P No.66/Bang/2022 Page 2 of 4 the appeal filed by the revenue under Direct Taxes Vivad Se Vishwas Act, 2020. It is further stated that the assessee has filed Form No. 1 & 2 for the appeal filed by the assessee and is awaiting Form No.3. Accordingly it is submitted that appeal of the assessee may dismissed as withdrawn with liberty to seek recall. 3. We heard Ld D.R, who did not object to the prayer of the assessee. Since the issues contested in the appeal of the assessee have been opted to be settled under the Direct Taxes Vivad Se Vishwas Act, 2010, we dismiss the appeal of the assessee as withdrawn. However, we give liberty to the assessee to seek recall of this order in accordance with law, if the circumstances so warrant.” 2. During the course of hearing, the ld.AR submitted that the assessee could not avail the benefit under VSVS due to financial crunches. In view of this, he wants to recall the order passed by the Tribunal as cited supra. 3. The ld.DR objected for recalling the order passed by the Tribunal. He submitted that the assessee is unable to produce any evidence regarding the financial difficulties faced by him, therefore, the order should not be recalled. 4. Considering the rival submissions, we observe as per para 2 and 3 of the order passed by the Tribunal, there was liberty given to the assessee for recalling the order. Accordingly, we recall the order passed by the Tribunal as cited supra. The Registry is directed to fix the date of hearing of the case in due course. M.P No.66/Bang/2022 Page 3 of 4 5. In the result, the appeal of the assessee is allowed. Order pronounced in court on 2 nd day of September, 2022 Sd/- Sd/- (GEORGE GEORGE K) (LAXMI PRASAD SAHU) Judicial Member Accountant Member Bangalore, Dated, 2 nd September, 2022 / 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. M.P No.66/Bang/2022 Page 4 of 4 1. Date of Dictation .......................................... 2. Date on which the typed draft is placed before the dictating Member ......................... 3. Date on which the approved draft comes to Sr.P.S ................................... 4. Date on which the fair order is placed before the dictating Member .................... 5. Date on which the fair order comes back to the Sr. P.S. ....................... 6. Date of uploading the order on website................................... 7. If not uploaded, furnish the reason for doing so ................................ 8. Date on which the file goes to the Bench Clerk ....................... 9. Date on which order goes for Xerox & endorsement.......................................... 10. Date on which the file goes to the Head Clerk ......................... 11. The date on which the file goes to the Assistant Registrar for signature on the order ..................................... 12. The date on which the file goes to dispatch section for dispatch of the Tribunal Order ............................... 13. Date of Despatch of Order. .....................................................