Ravi Sellappan, Pune V. Assistant Commissioner of Income tax, Circle -7, Pune

CO 15/PUN/2022

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 3554 (ITAT-PUNE)
• Duration Of Justice: 3 month(s) 15 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 13-07-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 23-06-2022
• Assessment Year: 2008-2009
• Appeal Filed On: 28-03-2022
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 147; 143(3)

Judgement Text

आयकर अपीलीय अिधकरण “ए” Ɋायपीठ पुणे मŐ। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपीलसं. / ITA No.180/PUN/2022 िनधाᭅरणवषᭅ / Assessment Year : 2008-09 Shri Ravi Sellappan, B-204, Victoria Garden, Kalyani Nagar, Pune – 411006. PAN: AEKPS 0589 J Vs . The ACIT, Circle-7. Appellant/ Assessee Respondent /Revenue Cross Objection No.15/PUN/2022 (arising out of ITA No.1277/PUN/2017) िनधाᭅरणवषᭅ / Assessment Year : 2008-09 Shri Ravi Sellappan, B-204, Victoria Garden, Kalyani Nagar, Pune – 411006. PAN: AEKPS 0589 J Vs. The ACIT, Circle-7. Appellant/ Assessee Respondent /Revenue Assessee by Shri Jitendra Jain & Shri Aditya Dastane – AR Revenue by Shri Sunil Kumar – DR Date of hearing 24/06/2022 Date of pronouncement 14/07/2022 आदेश/ ORDER Per S.S.Godara, JM: This assessee’s appeal ITA No.180/PUN/2022 as well as Cross Objection C.O.No.15/PUN/2022 in Revenue’s appeal No.1277/PUN/2019, for A.Y. 2008-09 arise from the CIT(A), Pune- 5’s order dated 27.04.2017 passed in case no. ITBA/APL/S/5250/2017-18/1004095937(1), in proceedings under section 147 r.w.s 143(3) of the Income Tax Act, 1961. ITA No.180/PUN/2022 & C.O.No.15/PUN/2022 Ravi Sellappan, Pune 2 Heard both the parties. Case files perused. 2. Learned Counsel representing assessee submits at the outset that he neither wishes to press for his cross-objection CO No.15/PUN/2022 (in Revenue's appeal ITA No. 1277/PUN/2017) nor his main cross appeal ITA No.180/PUN/2022 anymore subject to the condition that he is granted liberty to raise all factual as well as legal issues in the departmental appeal hereinabove in light of Peter Vaz Vs. CIT (2021) 436 ITR 616 (BOM). The Revenue is equally fair in not opposing the assessee's forging withdrawal subject to all just exceptions. Faced with this situation, we dismiss the assessee's above Cross Objection CO No 15/PUN/2015(in Revenue appeal ITA No.1277/PUN/2017) as well as his main cross appeal ITA No.180/PUN/2022 in above terms. Ordered accordingly. 3. This appeal ITA No.180/PUN/2022 and C.O.No.15/PUN/2022 [in Revenue’s appeal No.1277/PUN/2017] are dismissed as withdrawn in above terms. A copy of this common order be placed in the respective case files. Order pronounced in the open Court on 14 th July, 2022. Sd/- Sd/- (DR. DIPAK P. RIPOTE (S.S.GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER पुणे / Pune; ᳰदनांक / Dated : 14 th July, 2022/ SGR* ITA No.180/PUN/2022 & C.O.No.15/PUN/2022 Ravi Sellappan, Pune 3 आदेशकᳱᮧितिलिपअᮕेिषत / Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant. 2. ᮧ᭜यथᱮ / The Respondent. 3. The CIT(A), concerned. 4. The Pr. CIT, concerned. 5. िवभागीयᮧितिनिध, आयकर अपीलीय अिधकरण, “ए” बᱶच, पुणे / DR, ITAT, “A” Bench, Pune. 6. गाडᭅफ़ाइल / Guard File. आदेशानुसार / BY ORDER, // TRUE COPY // Senior Private Secretary आयकरअपीलीयअिधकरण, पुणे/ITAT, Pune.