M/S.AT INDIA AUTO PARTS PRIVATE LIMITED,BIDADI vs. INCOME TAX OFFICER, BANGALORE

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ITA 115/BANG/2017Status: DisposedITAT Bangalore12 January 2021AY 2013-143 pages
AI SummaryWithdrawn

What did the Tribunal hold?

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 The appeals were dismissed as withdrawn.

What were the facts?

The assessee filed appeals for assessment years 2013-14 and 2014-15. The assessee decided to opt for the VSVS 2020 scheme and filed relevant forms.

What were the issues?

Whether the appeals should be dismissed as withdrawn due to the assessee opting for a settlement scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘B

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

For Appellant: Shri Nishant Periwala, C.A
For Respondent: Shri Muzaffar Hussain, CIT (DR)

Date of Hearing : 12-01-2021 Date of Pronouncement : 12 -01-2021 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeals have been filed by assessee against order dated 25/11/2016 passed by Ld.CIT(A)-12, Bangalore, for assessment years 2013-14 & 2014-15.

2.

At the outset, Ld.AR orally 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.

Page 2 of 3 IT(TP)A Nos.115 & 116/Bang/2017

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 Considering the situation, we dismiss the present appeals as withdrawn.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 the event, Form 1 filed by assessee is not accepted by revenue. Accordingly, assessee’s appeals for year under consideration are allowed to be withdrawn with liberty. In the result, assessee’s appeals are dismissed as withdrawn. Order pronounced in the open court on 12th Jan, 2021 Sd/- Sd/- (B.R BASKARAN) (BEENA PILLAI) Accountant Member Judicial Member Bangalore, Dated, the 12th Jan, 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 IT(TP)A Nos.115 & 116/Bang/2017 Date Initial 1. Draft dictated on On Sr.PS Dragon 2. Draft placed before author -1-2021 Sr.PS 3. Draft proposed & placed -1-2021 JM/AM before the second member 4. Draft discussed/approved by -1-2021 JM/AM Second Member.

5.

Approved Draft comes to the -1-2021 Sr.PS/PS Sr.PS/PS 6. Kept for pronouncement on -1-2021 Sr.PS 7. Signed Order comes back to - 1-2021 Sr.PS Sr.PS/PS 8. Date of uploading the order -1-2021 Sr.PS on Website 9. If not uploaded, furnish the -- Sr.PS reason 10. File sent to the Bench Clerk -1-2021 Sr.PS 11. Date on which file goes to the AR 12. Date on which file goes to the Head Clerk.

13.

Date of dispatch of Order.

14.

Draft dictation sheets are No Sr.PS attached

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