Ashok Dagadu Bafna, Sangli V. Deputy Commissioner of Income-tax, CPC-TDS, Ghaziabad

ITA 1086/PUN/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 2174 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 4 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-11-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 11-07-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S P WALIMBE
• Keywords: TDS

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, PUN E (THROUGH VIRTUAL COURT) BEFORE SHRI P.M. JAGTAP, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JM . / ITA NOS.1086 & 1087/PUN/2019 / ASSESSMENT YEAR : 2014-15(26Q Q1 & Q2) SHRI ASHOK DAGADULA BAFNA, ....... / APPELLANT MARKET YARD, TASGAON, SANGLI, MAHARASHTRA. PAN : ABFPB9009A. / V/S. THE DY. COMMISSIONER OF INCOME TAX, CPS-TDS, BANGALORE. / RESPONDENT ASSESSEE BY : NONE (WITHDRAWAL APPLICATION FILED) REVENUE BY : SHRI S.P. WALIMBE. / DATE OF HEARING : 27.11.2020 / DATE OF PRONOUNCEMENT : 27.11.2020 / ORDER PER P.M. JAGTAP, VP : THESE TWO APPEALS FILED BY THE ASSESSEE ARE DIRECTED A GAINST THE ORDER OF LEARNED COMMISSIONER OF INCOME TAX (APPEALS) 1, KOLHAPUR D ATED 17.12.2018 FOR THE ASSESSMENT YEAR 2014-15 (26Q Q1 AND Q2), RESPECTIVELY. 2. THE ASSESSEE HAS MOVED AN APPLICATION DATED 29.10.202 0 SEEKING WITHDRAWAL OF THESE APPEALS FILED BY HIM ON THE GROUND THA T HE HAS OPTED TO SETTLE THE DISPUTE INVOLVED THEREIN UNDER THE DIRECT TAX VIVAD SE VISHWAS SCHEME, 2020. IT IS ALSO STATED IN THE SAID APPLICATION THA T THE REQUIRED DECLARATIONS IN THE PRESCRIBED FORM NO.1 AND FORM NO.2 HA VE BEEN FILED BY THE 2 ITA NOS.1086 & 1087/PUN/2019 ASSESSEE AND THE DESIGNATED AUTHORITY HAS ALSO ISSUED CERTIFICATE IN FORM NO.3, THE COPIES OF WHICH ARE ENCLOSED WITH THE APPLICATION. 3. THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 HAS INTRODUC ED A DISPUTE RESOLUTION SCHEME, WHICH IS APPLICABLE TO ALL APPEALS/PETITIONS FILED BY THE TAX- PAYERS OR INCOME TAX DEPARTMENT, WHICH WERE PENDING U NTIL 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 SETTLE D. UNDERTAKING TO BE FURNISHED BY THE DECLARANT IN FORM 2 CONCERNING TH E 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 FOR M 3 THE DESIGNATED AUTHORITY WITHIN 15 DAYS FROM THE RECEIPT OF THE DECLARATION IN FORM 1 AND FORM 2 WILL ISSUE A CERTIFICATE IN F ORM 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 CE RTIFICATE. THE DECLARANT IS ALSO REQUIRED TO WITHDRAW THE APPEAL FOR WHICH THE DECLARATION IS FILED AFTER RECEIPT OF CERTIFICATE UNDER SECTION 5(1) OF THE SCHEME. 3 ITA NOS.1086 & 1087/PUN/2019 4. AS ALREADY NOTED, THE ASSESSEE HAS DULY FILED THE DECLA RATIONS 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 CERT IFICATE IN FORM 3, THE ASSESSEE IS NOW SEEKING TO WITHDRAW HIS TWO APPEALS AS REQUIRED UNDER THE SCHEME AND KEEPING IN VIEW THAT THE ASSESSEE HAS DULY COMPLIED WITH THE NECESSARY REQUIREMENTS UNDER THE SCHEME, WE PERMIT THE WITHDRAWAL OF THESE APPEALS FILED BY THE ASSESSEE AND DISMISS THE SAME AS WITHDRAWN. 5. IN THE RESULT, BOTH THE APPEALS FILED BY THE ASSESSEE A RE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED ON THIS 27 TH DAY OF NOVEMBER, 2020. SD/- SD/- ( PARTHA SARATHI CHAUDHURY ) ( P.M. JAGTAP ) JUDICIAL MEMBER VICE PRESIDENT / PUNE; / DATED : 27 TH NOVEMBER, 2020. YAMINI / 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, A BENCH, PUNE. 6. $% / GUARD FILE. / BY ORDER, // TRUE COPY // SENIOR PRIVATE SECRETARY , / ITAT, PUNE.