Sri. K. Chandrashekar Reddy, Bengaluru v. The Income Tax Officer, Ward- 1(3)(2), Bangalore

ITA 2362/BANG/2019 | 2009-2010
Pronouncement Date: 03-03-2021 | Result: Dismissed

Appeal Details

RSA Number 236221114 RSA 2019
Assessee PAN AFYPR4593J
Bench Bangalore
Appeal Number ITA 2362/BANG/2019
Duration Of Justice 1 year(s) 3 month(s) 17 day(s)
Appellant Sri. K. Chandrashekar Reddy, Bengaluru
Respondent The Income Tax Officer, Ward- 1(3)(2), Bangalore
Appeal Type Income Tax Appeal
Pronouncement Date 03-03-2021
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted C
Tribunal Order Date 03-03-2021
Date Of Final Hearing 03-03-2021
Next Hearing Date 03-03-2021
Last Hearing Date 20-08-2020
First Hearing Date 03-02-2020
Assessment Year 2009-2010
Appeal Filed On 15-11-2019
Judgment Text
ITA NOS.2362 & 2363/BANG/2019 SRI K. CHANDRASHEKAR REDDY BANGALORE IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI ACCOUNTANT MEMBER AND SMT. BEENA PILLAI JUDICIAL MEMBER ITA NOS.2362 & 2363/BANG/2019 ASSESSMENT YEARS: 2009-10 & 2010-11 SRI K. CHANDRASHEKAR REDDY FLAT NO.01A 012 KRISHNA IKON APARTMENTS ANNASANDRA PALYA HAL POST BENGALURU 560 017 PAN NO : AFYPR4593J VS. ITO WARD-1(3)(2) BENGALURU APPELLANT RESPONDENT APPELLANT BY : SHRI NAGHARISH A.R. RESPONDENT BY : SHRI MATHIVANAN D.R. DATE OF HEARING : 03.03.2021 DATE OF PRONOUNCEMENT : 03.03.2021 O R D E R PER CHANDRA POOJARI ACCOUNTANT MEMBER: THESE APPEALS AT THE INSTANCE OF THE ASSESSEE ARE D IRECTED AGAINST CIT(A)S ORDERS DATED 25.07.2019. THE RELEV ANT ASSESSMENT YEARS ARE 2009-10 & 2010-11. 2. AT THE TIME OF HEARING BEFORE US THE LEARNED CO UNSEL FOR THE ASSESSEE SUBMITTED THAT THE ASSESSEE IS OPTING TO F ILE APPLICATION TO RESOLVE THE DISPUTE RAISED IN THESE APPEALS UNDER T HE PROVISIONS OF DIRECT TAX VIVAD SE VISHWAS ACT 2020 AND PRAYED T HAT THE APPEALS MAY BE ADJOURNED. ITA NOS.2362 & 2363/BANG/2019 SRI K. CHANDRASHEKAR REDDY BANGALORE PAGE 2 OF 3 3. THE LEARNED DEPARTMENTAL REPRESENTATIVE HOWEVER SUBMITTED THAT THE ASSESSEE HAS TO WITHDRAW THE PENDING APPEA LS 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IS SUED TO THE ASSESSEE IN DUE COURSE AND ACCORDINGLY SUBMITTED TH AT THE APPEALS OF THE ASSESSEE MAY BE DISMISSED AS WITHDRAWN AS T HE ASSESSEE IN ANY CASE IS REQUIRED TO WITHDRAW THE APPEALS. 4. WE HAVE HEARD RIVAL SUBMISSIONS AND PERUSED THE MATERIAL ON RECORD. THE SUBMISSIONS MADE BY THE LEARNED DR IS C ONSIDERED. SINCE THE ASSESSEE HAS OPTED FOR FILING THE APPLICA TION UNDER DIRECT TAX VIVAD SE VISHWAS ACT FOR SETTLEMENT OF THE DISP UTE THE ASSESSEE WOULD BE MOVING APPLICATION FOR WITHDRAWING THE PRE SENT APPEALS FILED BEFORE THE TRIBUNAL IN DUE COURSE. HENCE WE ARE OF THE VIEW THAT NO PURPOSE WILL BE SERVED IN KEEPING THESE APPEALS PENDING. ACCORDINGLY WE DISMISS THE APPEALS OF THE ASSESSEE . 5. IN THE RESULT THE APPEALS FILED BY THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 3 RD MAR 2021 SD/- (BEENA PILLAI) JUDICIAL MEMBER SD/- (CHANDRA POOJARI) ACCOUNTANT MEMBER BANGALORE DATED 3 RD MAR 2021. VG/SPS ITA NOS.2362 & 2363/BANG/2019 SRI K. CHANDRASHEKAR REDDY BANGALORE 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.