M/s. Metha Hemanthkumar Abhaykumar (HUF), Koppal v. Deputy Commissioner Of Income Tax, Circle- 1, Bellary

ITA 1301/BANG/2019 | 2016-2017
Pronouncement Date: 09-03-2021 | Result: Dismissed

Appeal Details

RSA Number 130121114 RSA 2019
Assessee PAN AAEHM8791E
Bench Bangalore
Appeal Number ITA 1301/BANG/2019
Duration Of Justice 1 year(s) 9 month(s) 2 day(s)
Appellant M/s. Metha Hemanthkumar Abhaykumar (HUF), Koppal
Respondent Deputy Commissioner Of Income Tax, Circle- 1, Bellary
Appeal Type Income Tax Appeal
Pronouncement Date 09-03-2021
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted C
Tribunal Order Date 09-03-2021
Date Of Final Hearing 09-03-2021
Next Hearing Date 09-03-2021
Last Hearing Date 28-12-2020
First Hearing Date 14-09-2020
Assessment Year 2016-2017
Appeal Filed On 07-06-2019
Judgment Text
ITA NO.1301/BANG/2019 M/S. MEHTA HEMANTH KUMAR ABHAYKUMAR (HUF) KOPPAL IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN VICE PRESIDENT AND SHRI B.R. BASKARAN ACCOUNTANT MEMBER ITA NO.1301/BANG/2019 ASSESSMENT YEAR: 2016-17 M/S. MEHTA HEMANTHKUMAR ABHAYKUMAR (HUF) NO.1/5/413 GOSHALA ROAD KOPPAL 583 231 PAN NO : AAEHM8791E VS. DEPUTY COMMISSIONER OF INCOME-TAX CIRCLE 1 BELLARY APPELLANT RESPONDENT APPELLANT BY : SHRI PRANAV KRISHNA A.R. RESPONDENT BY : SMT. R. PREMI D.R. DATE OF HEARING : 09.03.2021 DATE OF PRONOUNCEMENT : 09.03.2021 O R D E R PER B.R. BASKARAN ACCOUNTANT MEMBER: THE ASSESSEE HAS FILED THIS APPEAL CHALLENGING THE ORDER DATED 29.03.2019 PASSED BY LD CIT(A) GULBARGA AND IT REL ATES TO THE ASSESSMENT YEAR 2016-17. 2. THE LD COUNSEL APPEARING FOR THE ASSESSEE HA S FILED A LETTER STATING THEREIN THAT THE ASSESSEE HAS OPTED TO SETT LE THE DISPUTE IN ITS APPEAL UNDER DIRECT TAXES VIVAD SE VISHWAS ACT 202 0 BY FILING FORM NO.1 & 2. ACCORDINGLY IT WAS PRAYED THAT THE APPEA L MAY BE ADJOURNED. 3. THE LD D.R HOWEVER SUBMITTED THAT THE BANGA LORE BENCH OF TRIBUNAL IS DISMISSING THE APPEAL IN SUCH KIND OF C ASES GIVING LIBERTY ITA NO.1301/BANG/2019 M/S. MEHTA HEMANTH KUMAR ABHAYKUMAR (HUF) KOPPAL PAGE 2 OF 2 TO THE ASSESSEE TO SEEK RECALL IF SOMETHING GOES W RONG WITH THE APPLICATION FILED BY THE ASSESSEE. 4. WE HEARD THE PARTIES. SINCE THE LD A.R HAS S TATED THAT THE ASSESSEE HAS OPTED TO SETTLE THE ISSUES CONTESTED I N THIS APPEAL UNDER THE DIRECT TAXES VIVAD SE VISHWAS ACT 2010 NO PUR POSE WILL BE SERVED IN KEEPING THIS APPEAL PENDING. ACCORDINGLY WE DISMISS THE APPEAL OF THE ASSESSEE AS WITHDRAWN. HOWEVER WE G IVE LIBERTY TO THE ASSESSEE TO SEEK RECALL OF THIS ORDER IN ACCORDANCE WITH LAW IF THE CIRCUMSTANCES SO WARRANT. 5. IN THE RESULT APPEAL THE ASSESSEE IS DISMISS ED. ORDER PRONOUNCED IN THE OPEN COURT ON 9 TH MAR 2021. SD/- (N.V. VASUDEVAN ) VICE PRESIDENT SD/- (B.R. BASKARAN) ACCOUNTANT MEMBER BANGALORE DATED 9 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.