M/S JSR LOGISTICS,BALLARI vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1, BELLARY

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ITA 3410/BANG/2018Status: DisposedITAT Bangalore10 November 2020AY 2012-132 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The Tribunal dismissed the appeal as withdrawn, noting that no purpose would be served by keeping it pending given the assessee's decision to join the VSVS scheme. Liberty was granted to seek recall if the assessee opts out of the scheme.

What were the facts?

The assessee filed an appeal against an order of the CIT(A). The assessee subsequently decided to opt for the VSVS 2020 scheme and filed Form 1. An adjournment was sought to file Form 3.

What were the issues?

The primary issue was whether the appeal should be dismissed as withdrawn due to the assessee opting for a settlement scheme.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, ‘C’ BENCH : BANGALORE

Before: SHRI.CHANDRA POOJARI & SMT. BEENA PILLAI

For Appellant: Shri BS Balachandra, Advocate
For Respondent: Shri Narasimharaju, Addl. CIT (DR)

Date of Hearing : 10-11-2020 Date of Pronouncement : 10-11-2020 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal has been filed by assessee against order dated 28/9/2018 passed by Ld.CIT(A), Gulbarga for assessment year 2012-13.

2.

At the outset, Ld.AR orally vide letter dated 9.11.2020 submitted that assessee has decided to go in for VSVS 2020. It is also been submitted that assessee filed Form 1 in respect of these appeals. He however filed an adjournment application seeking date till that received Form 3.

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