SRI. AMBADAS VICTORA KAMURTHI,HUBLI vs. INCOME TAX OFFICER, WARD-2(2)(2), BANGALORE

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ITA 1691/BANG/2017Status: DisposedITAT Bangalore15 January 2021AY 2012-133 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that keeping the appeals pending would serve no purpose as the assessee had opted for the VSVS 2020 scheme. Therefore, the appeals were dismissed as withdrawn.

What were the facts?

The assessee filed appeals for the assessment year 2012-13. The assessee subsequently decided to opt for the VSVS 2020 scheme and filed the necessary forms. The assessee requested an adjournment to receive the final form.

What were the issues?

The primary issue was whether the appeals should be kept pending or dismissed given the assessee's decision to opt for the VSVS 2020 scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘B’ BENCH : BANGALORE

Before: SHRI. B. R. BASKARAN & SMT. BEENA PILLAI

For Appellant: Smt. Sheetal Borkar, Advocate
For Respondent: Shri Priyadarshi Mishra, Addl.CIT

Date of Hearing : 13-01-2021 Date of Pronouncement : 15-01-2021 ORDER PER BEENA PILLAI, JUDICIAL MEMBER

Present appeals have been filed by assessee against order dated 5/5/2017 passed by Ld.CIT(A), Hubli for assessment year 2012-13. 2. At the outset, Ld.AR vide letter dated 12/1/2021 submitted that assessee has decided to go in for VSVS 2020. It is also been submitted that assessee filed Form 1 & 2 in respect of these appeals. He however filed an adjournment application seeking date till that received Form 3.

3.

Ld.Sr.DR submitted that the appeals may be dismissed as no purpose will be served by keeping the appeals pending.

4.

We have perused submissions advances by both sides in light of records placed before us.

5.

As assessee has sought for VSVS- scheme 2020, no purpose will be served in keeping the present appeals pending. Considering the situation, we dismiss the present appeals as withdrawn. However, liberty is granted to move appropriate application for recall of this order, in accordance with law if circumstances so warrant. Accordingly, assessee’s appeals for year under consideration are allowed to be withdrawn with liberty. In the result, assessee’s appeals are dismissed as withdrawn.

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