M/s Unique Shelters Private Limited , Bangalore v. Income Tax Officer Ward-12(2), Bangalore

ITA NO.108/BANG/2019 UNIQUE SHELTERS PVT. LTD. BANGALORE IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN VICE PRESIDENT AND SHRI CHANDRA POOJARI ACCOUNTANT MEMBER ITA NO.108/BANG/2019 ASSESSMENT YEAR: 2009-10 UNIQUE SHELTERS PVT. LTD. NO.1629 ROOM NO.1 MIDWAY INNS KUNDAHALLI BENGALURU 560 006 PAN NO : AAACU7340N VS. ITO WARD-12 (2) BENGALURU APPELLANT RESPONDENT APPELLANT BY : MISS CHARMI SHROFF A.R. RESPONDENT BY : SHRI SUNIL KUMAR AGARWAL D.R. DATE OF HEARING : 04.03.2021 DATE OF PRONOUNCEMENT : 04.03.2021 O R D E R PER CHANDRA POOJARI ACCOUNTANT MEMBER: THIS APPEAL AT THE INSTANCE OF THE ASSESSEE IS DIRE CTED AGAINST CIT(A)S ORDER DATED 03.11.2017. THE RELEVANT ASSES SMENT YEAR IS 2009-10. 2. AT THE TIME OF HEARING BEFORE ME THE LEARNED CO UNSEL FOR THE ASSESSEE HAS SUBMITTED THAT THE ASSESSEE HAS OPTED FOR FILING THE APPLICATION UNDER DIRECT TAX VIVAD SE VISHWAS ACT FOR SETTLEMENT OF THE DISPUTE AND ACCORDINGLY HE PRAYED THAT THE AP PEAL MAY BE ADJOURNED. ITA NO.108/BANG/2019 UNIQUE SHELTERS PVT. LTD. BANGALORE PAGE 2 OF 3 3. THE LEARNED DEPARTMENTAL REPRESENTATIVE HOWEVER SUBMITTED THAT THE ASSESSEE HAS TO WITHDRAW THE PENDING APPEA L AFTER FILING FORM VSV1 AS PER VIVAD SE VISHWAS ACT 2020. THEREA FTER THE ASSESSEE IS REQUIRED TO FURNISH A COPY OF THE SAME ALONG WITH THE PROOF OF PAYMENT OF TAX AS DETERMINED BY THE TAX OF FICIAL TO THE TO THE DEPARTMENT. HE SUBMITTED THAT FORM NO.3 SHALL BE IS SUED TO THE ASSESSEE IN DUE COURSE AND ACCORDINGLY HE SUBMITTED THAT THE APPEAL OF THE ASSESSEE MAY BE DISMISSED AS WITHDRAWN AS T HE ASSESSEE IN ANY CASE IS REQUIRED TO WITHDRAW THE APPEAL. THE L EARNED DR FURTHER SUBMITTED THAT IN THIS TYPE OF CASE THE TRIBUNAL I S GIVING LIBERTY TO SEEK RECALL OF THE ORDER IF THE APPEAL IS DISMISSE D BY THE BENCH. 4. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIALS ON RECORD. THE SUBMISSIONS MADE BY THE LE ARNED DR IS CONSIDERED. SINCE THE ASSESSEE HAS OPTED FOR FILING THE APPLICATION UNDER DIRECT TAX VIVAD SE VISHWAS ACT FOR SETTLEMEN T OF THE DISPUTE THE ASSESSEE WOULD BE MOVING APPLICATION FOR WITHDR AWING THE PRESENT APPEAL FILED BEFORE THE TRIBUNAL IN DUE COU RSE. HENCE WE ARE OF THE VIEW THAT NO PURPOSE WILL BE SERVED IN KEEPI NG THIS APPEAL PENDING. ACCORDINGLY WE DISMISS THE APPEAL OF THE ASSESSEE AS WITHDRAWN. SINCE WE HAVE DISMISSED THE APPEAL 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. ITA NO.108/BANG/2019 UNIQUE SHELTERS PVT. LTD. BANGALORE PAGE 3 OF 3 5. IN THE RESULT THE APPEAL FILED BY THE ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 4 TH MAR 2021. SD/- (N.V. VASUDEVAN ) VICE PRESIDENT SD/- (CHANDRA POOJARI) ACCOUNTANT MEMBER BANGALORE DATED 4 TH MAR 2021. VG/SPS 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.