Sri Satish C Kandkur , Yadgir V. Assistant Commissioner of Income Tax Circle-1 , Kalaburagi

MA 71/BANG/2022

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 2802 (ITAT-BANGALORE)
• Duration Of Justice: 4 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 15-09-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 15-09-2022
• Assessment Year: 2014-2015
• Appeal Filed On: 11-05-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: PRATIBHA

Judgement Text

M.P. Nos.70 & 71/Bang/2022 Sri Satish C. Kandkur, Yadgir IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER M.P. Nos.70 & 71/Bang/2022 ITA Nos.46 & 47/Bang/2019 Assessment Year: 2013-14 & 2014-15 Sri Satish C. Kandkur D.No.26-1-11 Basaveshwar Nagar Yadgir 585 2-2 Karnataka PAN NO : ARKPK9237C Vs. ACIT Circle-1 Gulbarga APPELLANT RESPONDENT Appellant by : Smt. Pratibha, A.R. Respondent by : Smt. Priyadarshini Baseganni, D.R. Date of Hearing : 16.09.2022 Date of Pronouncement : 16.09.2022 O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER: These two miscellaneous petitions filed by the assessee are against the order of the Tribunal in ITA Nos.46 & 47/2019 dated 10.1.2022 for the assessment years 2013-14 & 2014-15, wherein Ld. A.R. submitted that on earlier occasion, assessee pleaded before this Tribunal that assessee would be availing benefit under Vivad Se Vishwas Scheme, 2020 and filed Form Nos.1 & 2 and received From No.3 also. However, the assessee was unable to make payment of demand of tax for these assessment years in view of the huge medical expenses for Covid-19. Thus, the dispute involved in these two M.P. Nos.70 & 71/Bang/2022 Sri Satish C. Kandkur, Yadgir Page 2 of 3 appeals in ITA Nos.46 & 47/Bang/2019 were not settled by Vivad Se Vishwas Scheme, 2020. Hence, it was prayed that the earlier order of the Tribunal dated 10.1.2022 may be recalled and fixed for fresh hearing. 2. The Ld. D.R. not put any serious objection on the above argument of Ld. A.R. 3. We have heard the rival submissions and perused the materials available on record. In this case, on earlier occasion, the appeals of the assessee were dismissed on the reason that assessee is going to settle issues in ITA Nos.46 & 47/Bang/2019 by availing benefit under the direct tax Vivad Se Vishwas Scheme, 2020. However, due to financial hardship, assessee was unable to make payment of outstanding disputed tax in case of those appeals. Hence, in our opinion, it is appropriate to recall earlier order of the Tribunal and post those cases for fresh hearing in due course. Ordered accordingly. 4. In the result, the Miscellaneous petitions filed by the assessee are allowed. Order pronounced in the open court on 16 th Sept, 2022. Sd/- (N.V. Vasudevan ) Vice President Sd/- (Chandra Poojari) Accountant Member Bangalore, Dated 16 th Sept, 2022. VG/SPS M.P. Nos.70 & 71/Bang/2022 Sri Satish C. Kandkur, Yadgir Page 3 of 3 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.