SRI PRAKASH LADHANI,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(3), BENGALURU

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ITA 2856/BANG/2017Status: DisposedITAT Bangalore27 August 2020AY 2007-20083 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed the assessee's appeal as withdrawn due to the Vivad Se Vishwas scheme. The Tribunal also dismissed the assessee's cross-objection as infructuous because the connected revenue appeal was already decided.

What were the facts?

The assessee sought to withdraw an appeal for AY 2007-08 as they had availed the benefit of the Direct Taxes Vivad Se Vishwas Act, 2020. The assessee also sought to withdraw a cross-objection for AY 2010-11 as the related revenue appeal had already been disposed of.

What were the issues?

Whether the assessee's appeal can be dismissed as withdrawn under the Vivad Se Vishwas Act. Whether a cross-objection becomes infructuous when the main appeal is already disposed of.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “ A” BENCH : BANGALORE

Before: SHRI N.V. VASUDEVAN & SHRI A K GARODIA

For Appellant: Shri. V. Srinivasan, Advocate
Hearing: 24.08.2020Pronounced: 27.08.2020

Heard together (2 matters)

CO No.64/Bang/2018
ITA No.71/Bang/2018

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

Per Bench is an appeal by the assessee for the AY 2007-08 against the consolidated order dated 30.10.2017 of the

1.

ITA No.2856/Bang/2017 & CO No.64/Bang/2018 Page 2 of 3 CIT(Appeals)-11, Bangalore relating to assessment years 2007-08 to 2013- 14. The Cross Objection in CO No.64/Bang/2018 is filed by the assessee in the appeal by the revenue in against the very same consolidated order of the CIT(Appeals) dated 30.10.2017 for AY 2010-11.

2.

The assessee has filed a Memo seeking to withdraw the appeal of the assessee in for AY 2007-08 as the assessee has availed the benefit of Direct Taxes Vivad Se Vishwas Act, 2020. Accordingly, this appeal is dismissed as withdrawn. However, the assessee is at liberty to seek recall of this order in the event of Form No.3 not being issued by the department for any reason.

3.

The assessee also seeks to withdraw the Cross Objection filed by it in CO No.64/Bang/18 for AY 2010-11 since the connected appeal of the revenue in has already been disposed of by the Tribunal by order dated 05.12.2018 and therefore the CO has become infructuous. Accordingly, the CO by the assessee is dismissed as infructuous.

4.

In the result, the appeal and CO of the assessee are dismissed.

Pronounced in the open court on this 27th day of August, 2020.

Sd/- Sd/- ( A K GARODIA ) ( N V VASUDEVAN ) ACCOUNTANT MEMBER VICE PRESIDENT Bangalore, Dated, the 27th August, 2020.

/Desai S Murthy / & CO No.64/Bang/2018 Page 3 of 3

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