INCOME-TAX OFFICER, WARD - 6(3), PUNE V. KISHOR NAMDEVRAO KACHI, PUNE

MA 233/PUN/2023

AI Insights

The case revolves around a Miscellaneous Application filed by the Revenue against the Tribunal's earlier decision in ITA No.63/PUN/2018, which had favored the Assessee, Kishor Namdevrao Kachi, for the Assessment Year 2010-11. The Revenue contended that the Assessee had opted for the Direct Tax Vivad se Vishwas Scheme, and thus, his appeal should be considered withdrawn, not allowing it to be decided on merits. However, the Tribunal found that this information was not presented during the original hearing, and the Revenue failed to provide the necessary forms to support their claim in the Miscellaneous Application.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 29521 (ITAT-PUNE)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-02-2025
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2010-2011
• Laws Referred To: Direct Tax Vivad se Vishwas Scheme
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANOJ TRIPATHI

Judgement Text

" आयकर अपीलीय अिधकरण ”ए” Ɋायपीठ पुणेमŐ। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFOREMS.ASTHA CHANDRA, JUDICIAL MEMBER AND DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER Miscellaneous Application No.233/PUN/2023 (arising out of ITA No.63/PUN/2018) िनधाᭅरणवषᭅ / Assessment Year: 2010-11 The Income Tax Officer, Ward-6(3), Pune. V s Kishor Namdevrao Kachi, 1732, Shukrawar Peth, Pune – 411002. PAN: ALNPK3278L Appellant/ Revenue Respondent /Assessee Assessee by None Revenue by Shri Manoj Tripathi – DR Date of hearing 29/11/2024 Date of pronouncement 05/02/2025 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: This Miscellaneous application filed by the Revenue against the Tribunal order in ITA No.63/PUN/2018 for A.Y.2010-11, dated 17.11.2022. MA No.233/PUN/2023 [R] 2 2. In this case, Revenue in the Miscellaneous Application has pleaded that ITAT in ITA No.63/PUN/2018 for A.Y.2010-11 vide its order 17.11.2022 allowed the Assessee’s appeal on merits, however, Revenue pleaded in the Miscellaneous Application that Assessee had opted for Direct Tax Vivad se Vishwas Scheme, therefore, ITAT should have dismissed the appeal of the Assessee as deemed withdrawn. 3. We have heard ld.Departmental Representative for the Revenue and perused the records. It is observed that ITAT in ITA No.63/PUN/2018 for A.Y.2010-11 decided the appeal of the Assessee on merits. ITAT has at length discussed the issue and then allowed the appeal of the Assessee. It is to be noted that during the hearing, on 19.10.2022, it was not brought to the notice of the ITAT that Assessee has filed Form No.1 on 04.02.2021 under Direct Tax Vivad se Vishwas Scheme, as MA No.233/PUN/2023 [R] 3 claimed by Revenue, therefore, ITAT decided the issue on merits. 4. During the proceedings before ITAT in this Miscellaneous Petition, we specifically asked ld.DR for the Revenue to show us the copy of Form -1 to 5 issued by Commissioner of Income Tax in the case of assessee under the Direct Tax Vivad se Vishwas Scheme. Even today, ld.DR could not bring on record alleged copies of Form No.1 to 5. Along with the Miscellaneous Application, Revenue has not filed any copy of the Form No.1 to 5 issued by Commissioner of Income Tax under Direct Tax Vivad se Vishwas Scheme. Therefore, there is no merit in the averments by the Revenue as they are unsupported. In these facts and circumstances of the case, we dismiss the Miscellaneous Application filed by the Revenue. MA No.233/PUN/2023 [R] 4 5. In the result, Miscellaneous Application filed by the Revenue is dismissed. Order pronounced in the open Court on 5th February, 2025. Sd/- Sd/- (ASTHA CHANDRA) (DR. DIPAK P. RIPOTE) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; ᳰदनांक / Dated : 5th Feb, 2025/ SGR* 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 आयकर अपीलीय अिधकरण, पुणे/ITAT, Pune. "