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Income Tax Appellate Tribunal - Bangalore

Smt. B.M. Hyder Ali, Bangalore vs Dcit, Bangalore on 9 February, 2021

             IN THE INCOME TAX APPELLATE TRIBUNAL
           BANGALORE BENCHES " A " BENCH: BANGALORE

    BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER
                          AND
         SHRI GEORGE GEORGE K, JUDICIAL MEMBER

                             ITA No.250/Bang/2013
                           (Assessment Year: 2005-06)
Dy. Commissioner of Income Tax,
Central Circle 2(3), Bangalore.                                  ....Appellant.
  Vs.
M/s. Fiza Developers & Intertrade Pvt. Ltd.,
No.25/1, Residency Road, Bangalore.                          ......Respondent.
PAN AAACFS 5868N

                             ITA No.187/Bang/2013
                           (Assessment Year: 2005-06)

M/s. Fiza Developers & Intertrade Pvt. Ltd.,
No.25/1, Residency Road, Bangalore.                          ......Appellant.
                  Vs.
Dy. Commissioner of Income Tax,
Central Circle 2(3), Bangalore.                              ....Respondent.

                             ITA No.1125/Bang/2013
                           (Assessment Year: 2005-06)

Dy. Commissioner of Income Tax,
Central Circle 2(3), Bangalore.                                  ....Appellant.
              Vs.
Shri B.M. Hyder Ali,
No.1 B Lucelle Court, No.9, Berlie Street, Langford Town,
Bangalore.                                                  ........Respondent.
PAN ADJPA 7302H

                             C.O. No.21/Bang/2014
                          (In ITA No.1125/Bang/2013)
                           (Assessment Year: 2005-06)
                                  (By Assessee)
                                           2
                                                       ITA Nos.187, 250 & 1125/Bang/2013
                                                                      & C.O. 21/Bang/2014




Assessee By:      Shri Pranav Krishna, Advocate.
Revenue By:       Shri Kannan Narayanan, JCIT (D.R)


Date of Hearing :                 09.02.2021.
Date of Pronouncement :           09.02.2021.

                                    ORDER

PER SHRI CHANDRA POOJARI, AM :

The Assessee and the Revenue has filed appeals in ITA Nos.187/Bang/2013 & 250/Bang/2013 respectively are emanating from the substantive assessments against the order of Commissioner of Income Tax (Appeals), Mysore Dt.30.11.2012 for the Assessment Year 2005-06.

2. At the time of hearing, the learned Authorised Representative submitted that the assessee has opted to file an application under the Vivad Se Vishwas Act, 2020. Accordingly, ld. AR submitted letter dt.06.02.2021 and prayed that the appeal may be dismissed with the liberty to move appropriate application for recall of the present order in accordance with law, if the assessee intended to do so.

3. On the other hand, the learned Departmental Representative submitted that the assessee has to withdraw the pending appeal after filing the 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. Ld. DR 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.

ITA Nos.187, 250 & 1125/Bang/2013 & C.O. 21/Bang/2014

4. We have heard both the parties and perused the material on record. Since the assessee has opted for Vivad Se Vishwas Act, 2020, the assessee 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 scheme, we are of the view that no purpose will be served in keeping the appeal pending. Accordingly, we dismiss the appeal of the assessee as withdrawn. Further the assessee is at liberty to move appropriate application for recall of the present order in accordance with the law, if the assessee intends to do so.

5. In the result, the appeal of the assessee as well as revenue are dismissed as withdrawn.

6. The appeal is filed by the Revenue and C.O. filed by the assessee are against the order of CIT (Appeals), Mysore dt.20.03.2013 for the Assessment Year 2005-

06. Since we have dismissed the appeals of substantive assessment in ITA Nos.187/Bang/2013 & 250/Bang/2013 of Assessee and Revenue, the Appeal filed by Revenue on protective assessment in ITA No.1125/Bang/2013 and C.O. filed by the assessee become infructuous and are dismissed.

7. In the result, all the three appeals and C.O. are dismissed.

Pronounced in the open court on the date mentioned on the caption page.

                    Sd/-                                 Sd/-
    (GEORGE GEORGE K)                          (CHANDRA POOJARI)
     JUDICIAL MEMBER                          ACCOUNTANT MEMBER
Dated: 09.02.2021.
*Reddy GP
                          4
                                      ITA Nos.187, 250 & 1125/Bang/2013
                                                     & C.O. 21/Bang/2014

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