LATE MRS. GOWRAMMA BY L/R MR. NARAYANAPPA,BANGALORE vs. INCOME TAX OFFICER, WARD- 9(3), BANGALORE

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ITA 2485/BANG/2019Status: DisposedITAT Bangalore18 November 2020AY 2006-073 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed the appeals as withdrawn based on the assessee's submission. The assessees were granted liberty to seek recall of the order if their applications under the Vivad Se Vishwas Act were not accepted.

What were the facts?

The appeals were filed by various assessees for the assessment year 2006-2007. The assessees had applied for settlement under the Direct Tax Vivad Se Vishwas Act and were awaiting further forms.

What were the issues?

The primary issue was the status of the appeals given the assessees' intention to settle disputes under a new scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, BANGALORE BENCHES “SMC-A”, BANGALORE

Before: Shri George George K

Hearing: 18.11.2020

Heard together (5 matters)

ITA No.2485/Bang/2019
ITA No.2486/Bang/2019
ITA No.2487/Bang/2019
ITA No.2488/Bang/2019
ITA No.2489/Bang/2019

Read from the judgment's own cause title. This page is filed under one of them.

2 Late Mrs.Gowramma & Ors. – LH Sri.Narayanappa. ITA No.2489/Bang/2019 : Asst.Year 2006-2007 Late Sri.Ashoka The Income Tax Officer By L/H Sri.Narayanappa Ward 9(3) / 4(3)(5) v. Masthenahalli Village Bengaluru. Hennagara Post – 560 105 Anekal Taluk Bengaluru Rural District PAN : ASKPN3539P. (Appellant) (Respondent) Appellant by : Sri.Ningoji Rao, CA Respondent by : Sri.Ganesh R.Ghale, Standing Counsel for Department Date of Date of Hearing : 18.11.2020 Pronouncement : 18.11.2020 O R D E R These appeals at the instance of various assessees are directed against different orders of the CIT(A). The relevant assessment year is 2006-2007.

2.

The learned Counsel for the assessee has furnished letters dated 18th November, 2020, wherein it is stated that the assessees have filed applications under Direct Tax Vivad Se Vishwas Act for settlement of the dispute and Form No.3 is awaited. It was further stated that the appeals may be treated as withdrawn with liberty to apply for a recall, if Form 1 & 2 filed by the assessees are not accepted by the Department for any reason.

3.

The learned Departmental Representative was duly heard.

4.

I have heard the rival submissions and perused the material on record. In view of the submission of the learned

3 Late Mrs.Gowramma & Ors. – LH Sri.Narayanappa. Counsel for the assessee in his letter dated 18.11.2020, I dismissed the appeals as withdrawn. The assessees are given liberty to move appropriate application for recalling the present order in accordance with law, if the assessees intend to do so.

5.

In the result, the appeal filed by the assessees are dismissed, as withdrawn.

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