Ragbirsingh M. Rajpal, Pune V. Deputy Commissioner of Income tax, Pune

ITA 1085/PUN/2017

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 3874 (ITAT-PUNE)
• Duration Of Justice: 3 year(s) 9 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 29-12-2020
• Assessment Year: 2013-2014
• Appeal Filed On: 02-05-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: VITTHAL BHOSALE
• Section: 13; 22

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, PUNE (THROUGH VIRTUAL COURT) BEFORE SHRI WASEEM AHMED, AM AND SHRI PARTHA SARATHI CHAUDHURY, JM . / ITA NO. 1 085 /PUN/201 7 / ASSESSMENT YEAR : 20 13 - 14 RAGBIRSINGH M. RAJPAL, ....... / APPELLANT L R AGARWAL & CO CHARTERED ACCOUNTANTS, OFFICE NO.209 & 210, 2 ND FLOOR, AAJ KA ANAND COMPLEX, OPP. SSPMS, PUNE 411 005. PAN : AAQPR3284D. / V/S. THE DY. COMMISSIONER OF INCOME TAX, CIRCLE 6, PUNE. / RESPONDENT ASSESSEE BY : SHRI P.D. KUDVA REVENUE BY : SHRI VITTHAL BHOSALE. / DATE OF HEARING : 2 9 .01. 20 21 / DATE OF PRONOUNCEMENT : 22 .02 .2021 / ORDER PER BENCH : TH E APPEAL F ILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS) 8 , PUNE DATED 27.02.2017 FOR THE ASSESSMENT YEAR 20 13 - 14. 2. THE LD. AR FOR THE ASSESSEE THROUGH VIDEO CONFERENCE SUBMITTED THAT THE ASSESSEE WANTS TO WITHDRAW THE GROUNDS OF APPEALS IN LIGHT OF THE ASSESSEE OPTING FOR RESOLUTION UNDER THE PROVISIONS ENUMERATED IN THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 (THE VSV ACT) AND HAS FILED AN APPLI CATION DATED 25.01.2021 ALONG WITH FORM - 3 IN THIS REGARD BY STATING AS FOLLOWS: 2 ITA N0.1085/PUN/2017 A.Y. 2013 - 14 APPEAL NO.1085/PUN/2017 A.Y.2013 - 14 THE ABOVE APPEAL IS FIXED FOR HEARING ON 29.01.2021 IN RESPONSE TO THE ASSESSEES APPLICATION ON 21.08.2020 IN FORM 1 & 2 AS PER THE PR OVISIONS OF DIRECT TAX VIVAD SE VISHWAS ACT, 2020, THE ASSESSEE HAS RECEIVED FORM 3 FROM THE PR. CIT ACCEPTING THE APPLICATION (COPY ENCLOSED). THE ASSESSEE IS IN THE PROCESS OF MAKING PAYMENT OF TAX AND EXPECTS TO CLEAR THE SAME IN FEBRUARY, 2021. WE REQUEST FOR AN ADJOURNMENT TILL 28.02.2021. THE LD. DR HAS NO OBJECTION IN CASE THE ASSESSEE WISHES TO WITHDRAW THE APPEAL. HENCE, WE PERMIT THE WITHDRAWAL. APPEAL OF ASSESSEE IS DISMISSED BEING WITHDRAWN. 3. IN THE RESULT , THE APPEAL OF ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER PRO NOUNCED ON 22 ND DAY OF FEBRUARY , 2021. SD/ - SD/ - WASEEM AHMED PARTHA SARATHI CHAUDHURY ACCOUNTANT MEMBER JUDICIAL MEMBER / PUNE; / DATED : 22 ND F EBRUARY , 2021. SB / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT(APPEALS) - 8, PUNE . 4. THE PR. CIT - 3 , PUNE 5 . , , , / DR, ITAT, B BENCH, PUNE. 6 . / GUARD FILE. / BY ORDER, // TRUE C O P Y // / PRIVATE SECRETARY , / ITAT, PUNE. 3 ITA N0.1085/PUN/2017 A.Y. 2013 - 14 DATE 1 DRAFT DICTATED ON 29.01.2021 SR.PS/PS 2 DRAFT PLACED BEFORE AUTHOR 29.01.2021 SR.PS/PS 3 DRAFT PROPOSED AND PLACED BEFORE THE SECOND MEMBER JM/AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER AM/JM 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