Parvej Adilshah Golandaj, Kolhapur V. Income Tax Office, Ward-1(3), Kolhapur

ITA 103/PUN/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 2450 (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: 2009-2010
• Appeal Filed On: 24-01-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S P WALIMBE

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. 103 / PUN/20 20 / ASSESSMENT YEAR : 20 0 9 - 10 PARVEJ ADILSHAH GOLANDAJ 23K, A WARD, RANKALA TOWER, KOLHAPUR 416012 PAN : A AUPG6157A ....... / APPELLANT / V/S. THE INCOME TAX OFFICER, WARD 1( 3 ) , KOLHAPUR / RESPONDENT ASSESSEE BY : SHRI GAURAV PHADNIS (WITHDRAWAL APPLICATION FILED) 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) - 1 , KOLHAPUR , DATED 11 . 12 .201 9 . 2. AT THE TIME OF VIRTUAL HEARING, T HE LD. COUNSEL FOR THE ASSESSEE HAS PRAYED FOR WITHDRAWING OF THE APPEAL FILED BY THE ASSESSEE ON THE GROUND THAT THE ASSESSEE HAS OPTED TO SETTLE THE DISPUTE INVOLVED THEREIN UNDER THE DIRECT TAX VIVAD SE VISHWAS SCHEME, 2020. IT IS ALSO SUBMITTED BY THE LD. COUNSEL FOR THE ASSESSEE THAT THE REQUIRED DECLARATIONS IN THE PRESCRIBED FORM NO.1 AND FORM NO.2 HAVE BEEN FILED BY THE ASSESSEE AND THE DESIGNATED AUTHORITY HAS ALSO ISSUED CERTIFICATE IN FORM NO.3 , T HE COPY OF WHICH IS PLACED ON RECORD. 2 ITA NO . 103 /PUN/20 20 3. THE DIRECT TAX VIVAD SE VISHWAS ACT, 20 20 HAS INTRODUCED A DISPUTE RESOLUTION SCHEME, WHICH IS APPLICABLE TO ALL APPEALS/PETITIONS FILED BY THE TAX - PAYERS OR INCOME TAX DEPARTMENT, WHICH WERE PENDING UNTIL 31ST JANUARY, 2020 BEFORE ANY APPELLATE FORUM INCLUDING THE INCOME TAX APPELLATE TRIBUNAL . THE PROCEDURE TO AVAIL THE SAID SCHEME IS PRESCRIBED AS UNDER: - (I) FILING OF DECLARATION IN FORM 1 AND FORM 2 DECLARATION UNDER SECTION 4(1) OF THE SCHEME SHALL BE MADE IN FORM 1 CONSISTING OF THE DETAILS REGARDING THE APPEAL TO BE SETTLED. UNDERTAKING TO BE FURNISHED BY THE DECLARANT IN FORM 2 CONCERNING THE WAIVING OF HIS RIGHT TO SEEK OR PURSUE ANY REMEDY UNDER ANY LAW IS TO BE ACCOMPANIED ALONG WITH FORM 1. (II) CERTIFICATE FROM THE DESIGNATED AUTHORITY IN FORM 3 THE DESIGNATED AUTHORITY WITHIN 15 DAYS FROM THE RECEIPT OF THE DECLARATION IN FORM 1 AND FORM 2 WILL ISSUE A CERTIFICATE IN FORM 3 UNDER SECTION 5(1) OF THE SCHEME DETERMINING THE AMOUNT PAYABLE UNDER THE SCHEME. (III) PAYMENT OF TAXES AND WITHDRAWAL OF APPEAL THE DECLARANT SHALL PAY THE AMOUNT (IF NOT ALREADY PAID) AS DETERMINED IN FORM 3 WITHIN 15 DAYS FROM THE DATE OF RECEIPT OF SUCH CERTIFICATE. THE DECLARANT IS ALSO REQUIRED TO WITHDRAW THE APPEAL FOR WHICH THE DECLARATION IS FILED AFTER RECEIPT OF CERTIFICATE UNDER SECTION 5(1) OF TH E SCHEME. 4. AS ALREADY NOTED, THE ASSESSEE HAS DULY FILED THE DECLARATIONS IN FORM 1 AND FORM 2 AND THE DESIGNATED AUTHORITY HAS ALSO ISSUED THE CERTIFICATE IN FORM 3 AS PER SECTION 5(1) OF THE SCHEME DETERMINING THE TAX PAYABLE BY THE ASSESSEE UNDER THE SCHEME. ON RECEIPT OF THE SAID CERTIFICATE IN FORM 3, THE 3 ITA NO . 103 /PUN/20 20 ASSESSEE IS NOW SEEKING TO WITHDRAW THE APPEAL AS REQUIRED UNDER THE SCHEME AND KEEPING IN VIEW THAT THE ASSESSEE HAS DULY COMPLIED WITH THE NECESSARY REQUIREMENTS UNDER THE SCHEME, I PERMIT THE W ITHDRAWAL OF THE APPEAL FILED BY THE ASSESSEE AND DISMISS THE SAME AS WITHDRAWN. 5. IN THE RESULT, THE A PPEAL FILED BY THE ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER PRO NOUNCED ON THIS 1 ST DAY OF DECEM BER, 2020. SD / - / - ( P.M. JAGTAP ) VICE PRESIDENT / PUNE; / DATED : 1 ST DECE MBER, 2020. GCVSR / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT(A) - 1 , KOLHAPUR. 4. THE PR.CIT - 1 , KOLHAPUR. 5 . , , / DR, ITAT, SMC PUNE; 6 . / GUARD FILE. / BY ORDER, // TRUE COPY // SENIOR PRIVATE SECRETARY , / ITAT, PUNE.