Smt. Sunanda Namdeo Kagade, Pune V. Income Tax Office, Ward-3(1), Pune

ITA 100/PUN/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 2448 (ITAT-PUNE)
• Duration Of Justice: 10 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-12-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 24-01-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S P WALIMBE
• Assessee Lawyers: KISHOR BHAGWAT

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, PUNE (THROUGH VIRTUAL COURT) BEFORE SHRI P.M. JAGTAP , V ICE P RESIDENT (KZ) . / ITA NO. 100 /PUN/20 20 / ASSESSMENT YEAR : 20 1 4 - 1 5 SMT. SUNANDA NAMDEO KAGADE, L17, HIMALI CO - OP. HOUSING SOCIETY, SR.NO.8/13, ERANDWANA, PUNE 411004 PAN : A RLPK2283R ....... / APPELLANT / V/S. THE INCOME TAX OFFICER, WARD - 3( 1 ), PUNE. / RESPONDENT ASSESSEE BY : SHRI KISHOR BHAGWAT REVENUE BY : SHRI S.P. WALIMBE / DATE OF HEARING : 01 . 1 2 .20 20 / DATE OF PRONOUNCEMENT : 01 . 1 2 .20 20 / ORDER PER P.M. JAGTAP, VP : THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF LD.CIT(A) - 3 , PUNE, DATED 01 . 02 .201 8 . 2. THE LD. COUNSEL FOR ASSESSEE AT THE OUTSET SUBMITTED THAT THE ASSESSEE HAS DECIDED TO SETTLE THE DISPUTE INVOLVED IN THIS APPEAL UNDER THE DIRECT TAX VIVAD SE VISHWAS SCHEME, 2020. THE LD. COUNSEL FURTHER SUBMITTED THAT THE ASSESSEE HAS DULY FILED THE DECLARATIONS / IN FORM NO.1 AND FORM NO.2, BUT THE DESIGNATED AUTHORITY HAS NOT ISSUED CERTIFICATE IN FORM NO.3 AS PER SECTION 5(1) OF THE SAID SCHEME SO FAR, DETERMINING THE TAX PAYABLE BY THE ASSESSEE UNDER THE SAID SCHEME. 2 ITA NO . 100 / PUN/20 20 3. KEEPING IN VIEW THE FACTS STATED ABOVE INCLUDING ESPECIALLY THE FACT THAT THE ASSESSEE HAS DULY C OMPLIED WITH ALL NECESSARY REQUIREMENTS UNDER THE VIVAD SE VISHWAS SCHEME, 2020, WE PERMIT THE ASSESSEE TO WITHDRAW THIS APPEAL AND DISMISS THE SAID APPEAL WITH A LIBERTY TO THE ASSESSEE THAT IN CASE THERE IS ANY PROBLEM IN ISSUANCE OF CERTIFICATE IN FORM NO.3 BY THE DESIGNATED AUTHORITY OR ANY SUCH OTHER SITUATION MAKING THE ASSESSEE NOT ELIGIBLE TO OPT FOR THE VIVAD SE VISHWAS SCHEME, 2020, IT WILL HAVE THE LIBERTY TO APPROACH THIS TRIBUNAL WITH A REQUEST FOR RESTORATION OF THIS APPEAL. 4. IN THE RESULT, THE APPEAL IS DISMISSED AS WITHDRAWN. ORDER PRO NOUNCED ON THIS 1 ST DAY OF DECEMBER , 2020. SD/ - ( P.M. JAGTAP ) VICE PRESIDENT / PUNE; / DATED : 1 ST DECEMBER , 2020. GCVSR / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT(A) - 3 , PUNE . 4. THE PR.CIT - 2 , PUNE. 5 . , , / DR, ITAT, SMC PUNE; 6 . / GUARD FILE. / BY ORDER, // TRUE COPY // SENIOR PRIVATE SECRETARY , / ITAT, PUNE.