DY COMMISSIONER OF INCOME TAX CIRCLE-7 PUNE, PUNE V. MOHINI FOOD PRODUCTS PRIVATE LIMITED, PUNE

ITA 1989/PUN/2024

AI Insights

The case involves an appeal by the Deputy Commissioner of Income Tax (DCIT), Circle \\u2013 7, Pune against Mohini Food Products Pvt. Ltd. for the assessment year 2013-14. The appeal was directed against the order of the Ld. CIT(A) / NFAC dated 26.07.2024. However, during the proceedings, the assessee opted for the Direct Tax Vivad Se Vishwas Scheme, 2024, a scheme aimed at resolving tax disputes, and complied with all the requirements including the payment of the assessed tax and submission of the necessary forms. Consequently, the Revenue's appeal was dismissed as withdrawn.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 32452 (ITAT-PUNE)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-03-2025
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2013-2014
• Laws Referred To: Direct Tax Vivad Se Vishwas Scheme, 2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VIDYA RATAN KISHOR VIRTUAL

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER ITA No.1989/PUN/2024 Assessment year : 2013-14 DCIT, Circle – 7, Pune Vs. Mohini Food Products Pvt. Ltd., Gat No.1234, Village Sanaswadi, Tal Shirur, Dist. Pune – 412208 PAN: AAECM8867A (Appellant) (Respondent) Assessee by : None (Withdrawal application filed) Department by : Shri Vidya Ratan Kishor (Virtual) Date of hearing : 27-03-2025 Date of pronouncement : 27-03-2025 O R D E R PER R. K. PANDA, VP : This appeal filed by the Revenue is directed against the order dated 26.07.2024 of the Ld. CIT(A) / NFAC relating to assessment year 2013-14. 2. The Ld. Counsel for the assessee at the time of hearing filed an application stating therein that the assessee has opted for Direct Tax Vivad Se Vishwas Scheme, 2024 against the appeal filed by the Revenue and filed a declaration in Form No.1 and has received Form No.2 from the PCIT. The assessee has also paid the amount of tax determined at Rs.21,82,668/- for which a challan is enclosed. He accordingly submitted that the appeal filed by the Revenue may be treated as “withdrawn” or necessary action may be taken for dismissal of the appeal as the 2 ITA No.1989/PUN/2024 assessee has complied with all the requirements under the Direct Tax Vivad Se Vishwas Scheme, 2024. 3. In absence of any objection from the side of the Ld. DR and considering the fact that the assessee has opted for Direct Tax Vivad Se Vishwas Scheme, 2024 and paid the due taxes determined, therefore, this appeal filed by the Revenue is dismissed as “withdrawn”. However, the Revenue is at liberty to revive this appeal if it is found at any time that the application for DTVSVS-2024 is rejected or not in order. 4. In the result, the appeal filed by the Revenue is dismissed as “withdrawn”. Order pronounced in the open Court at the conclusion of hearing itself i.e. on 27th March, 2025. Sd/- Sd/- (VINAY BHAMORE) (R. K. PANDA) JUDICIAL MEMBER VICE PRESIDENT पुणे Pune; दिन ांक Dated : 27th March, 2025 GCVSR आदेश की प्रतितिति अग्रेतिि/Copy of the Order is forwarded to: 1. अपीलार्थी / The Appellant; 2. प्रत्यर्थी / The Respondent 3. 4. The concerned Pr.CIT, Pune DR, ITAT, „A‟ Bench, Pune 5. गार्ड फाईल / Guard file. आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अधिकरण ,पुणे / ITAT, Pune 3 ITA No.1989/PUN/2024 S.No. Details Date Initials Designation 1 Draft dictated on 27.03.2025 Sr. PS/PS 2 Draft placed before author 27.03.2025 Sr. PS/PS 3 Draft proposed & placed before the Second Member JM/AM 4 Draft discussed/approved by Second Member AM/AM 5 Approved Draft comes to the Sr. PS/PS Sr. PS/PS 6 Kept for pronouncement on Sr. PS/PS 7 Date of uploading of Order Sr. PS/PS 8 File sent to Bench Clerk Sr. PS/PS 9 Date on which the file goes to the Head Clerk 10 Date on which file goes to the A.R. 11 Date of Dispatch of order "