M/s. Mann Corporation, Bangalore v. Assistant Commissioner Income Tax, Circle- 2(1)(1), Bangalore

ITA 799/BANG/2019 | 2011-2012
Pronouncement Date: 15-03-2021 | Result: Dismissed

Appeal Details

RSA Number 79921114 RSA 2019
Assessee PAN AARFM3784G
Bench Bangalore
Appeal Number ITA 799/BANG/2019
Duration Of Justice 1 year(s) 10 month(s) 29 day(s)
Appellant M/s. Mann Corporation, Bangalore
Respondent Assistant Commissioner Income Tax, Circle- 2(1)(1), Bangalore
Appeal Type Income Tax Appeal
Pronouncement Date 15-03-2021
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted B
Tribunal Order Date 15-03-2021
Date Of Final Hearing 15-03-2021
Next Hearing Date 15-03-2021
Last Hearing Date 30-06-2020
First Hearing Date 12-12-2019
Assessment Year 2011-2012
Appeal Filed On 16-04-2019
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : BANGALORE BEFORE SHRI. B.R BASKARAN ACCOUNTANT MEMBER AND SMT. BEENA PILLAI JUDICIAL MEMBER ITA NO.799/BANG/2019 ASSESSMENT YEAR : 2011-12 MANA CORPORATION NO.27/1 C-11 SUMMIT APARTMENTS SANKEY ROAD BENGALURU-560 052. PAN AARFM 3784 G VS. THE ASST. COMMISSIONER OF INCOME-TAX CIRCLE-2(1)(1) BENGALURU. APPELLANT RESPONDENT ASSESSEE BY : NONE REVENUE BY : SHRI MUZAFFAR HUSSAIN CIT (DR) DATE OF HEARING : 15-03-2021 DATE OF PRONOUNCEMENT : 15-03-2021 ORDER PER BEENA PILLAI JUDICIAL MEMBER PRESENT APPEAL BY THE ASSESSEE HAS BEEN FILED BY AS SESSEE AGAINST ORDER DATED 27/11/2018 PASSED BY CIT(A)-2 BENAGALURU FOR ASSESSMENT YEAR 2011-12. 2. THE ASSESSEE HAS FILED A LETTER STATING THAT THE ASSESSEE HAS OPTED TO SETTLE THE DISPUTE IN ITS APPEAL UNDER DIR ECT TAXES VIVAD SE VISHWAS ACT 2020. IT IS FURTHER STATED THAT TH E ASSESSEE HAS FILED FORM NO.1 & 2 AND ALSO RECEIVED FORM NO. 3 FO R THE APPEAL FILED BY THE ASSESSEE AND IT HAS ALSO RECEIVED FORM NO.3. PAGE 2 OF 3 ITA NO.799/BANG/2019 ACCORDINGLY IT IS SUBMITTED THAT APPEAL OF THE ASSE SSEE MAY BE DISMISSED AS WITHDRAWN. 3. WE HEARD LD D.R WHO DID NOT OBJECT TO THE PR AYER OF THE ASSESSEE. WE NOTE THAT THE PRESENT APPEAL HAS BEEN FILED BY ASSESSEE WITH A DELAY OF 135 DAYS. THE ASSESSEE HA S OPTED FOR VSV SCHEME AND HAS FILED FORM 1 & 2 AGAINST WHICH F ORM 3 HAS BEEN RECEIVED. WE THEREFORE CONDONE THE DELAY WI THOUT ISSUES CONTESTED IN THE APPEAL OF THE ASSESSEE HAVE BEEN S ETTLED UNDER THE DIRECT TAXES VIVAD SE VISHWAS ACT 2010 WE DIS MISS THE APPEAL OF THE ASSESSEE AS WITHDRAWN. HOWEVER WE G IVE LIBERTY TO THE ASSESSEE TO SEEK RECALL OF THIS ORDER IN ACCORD ANCE WITH LAW IF THE CIRCUMSTANCES SO WARRANT. 4. IN THE RESULT THE APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 15 TH MARCH 2021 SD/- SD/- (B.R BASKARAN) (BEENA PILLAI) ACCOUNTANT MEMBER JUDICIAL ME MBER BANGALORE DATED THE 15 TH MARCH 2021. /VMS/ COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ITAT BANGALORE 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR ITAT BANGALORE PAGE 3 OF 3 ITA NO.799/BANG/2019 DATE INITIAL 1. DRAFT DICTATED ON ON DRAGON SR.PS 2. DRAFT PLACED BEFORE AUTHOR -3-2021 SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER -3-2021 JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. -3-2021 JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS -3-2021 SR.PS/PS 6. KEPT FOR PRONOUNCEMENT ON -3-2021 SR.PS 7. DATE OF UPLOADING THE ORDER ON WEBSITE -3-2021 SR.PS 8. IF NOT UPLOADED FURNISH THE REASON -- SR.PS 9. FILE SENT TO THE BENCH CLERK -3-2021 SR.PS 10. DATE ON WHICH FILE GOES TO THE AR 11. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 12. DATE OF DISPATCH OF ORDER. 13. DRAFT DICTATION SHEETS ARE ATTACHED NO SR.PS