Mahesh Murlidhar Punde, Pune V. Deputy Commissioner of Income-tax, Central Circle -2(3), Pune

ITA 1114/PUN/2018

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 7390 (ITAT-PUNE)
• Duration Of Justice: 2 year(s) 2 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-08-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 21-06-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 271(1)(c); 201; 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B , PUNE VIRTUAL COURT BEFORE SH RI P.M. JAGTAP , VICE PRESIDENT (K/Z) AND SH RI S.S. VISWANETHRA RAVI , J UDICIAL MEMBER ITA NO S.1110 TO 1115 /PUN/20 18 / ASSESSMENT YEAR S : 2008 - 09 TO 201 3 - 1 4 MAHESH MURLIDHAR PUNDE ADINATH KRUPA, SR.NO.76/3, JAGTAP NAGAR, WANAWADI, PUNE 411040 PAN : A KCPP9078P VS. D CIT, CENTRAL CIRCLE - 2( 3 ), PUNE APPELLANT RESPONDENT / ORDER PER P.M. JAGTAP , VP : TH ESE APPEAL S F ILED BY THE ASSESSEE ARE DIRECTED AGAINST A COMMON ORDER OF LD. CIT ( A ) - 12 , PUNE , DATED 28 . 03 .20 1 8, WHEREBY HE CONFIRMED THE PENALTIES IMPOSED BY THE ASSESSING OFFICER U/S 271(1)(C) OF THE INCOME - TAX ACT, 1961 FOR A.YS. 2008 - 09 TO 2013 - 14 AS UNDER: ASSESSMENT YEAR PENALTY IMPOSED (RS) 2008 - 09 1,21,472 2009 - 10 1,78,947 2010 - 11 1,85,786 2011 - 12 8,57,962 2012 - 13 14,80,674 2013 - 14 1,59,506 2. IN THIS CASE, THE ASSESSEE HAS MOVED APPLICATIONS SEEKING WI THDRAWAL OF THESE APPEALS FILED BY HIM ON THE GROUND THAT HE HAS OPTED TO SETTLE THE DISPUTE INVOLVED IN TH E SAID APPEAL S UNDER THE DIRECT TAX VIVAD SE VIS H WAS SCHEME, 2020. IT IS ALSO STATED IN THE SAID APPLICATIONS THAT REQUIRED DECLARATION S IN THE PR ESCRIBED FORM NO.1 AND FORM A SSESSEE BY NONE (WITHDRAWAL APPLICATION) RE VENUE BY SHRI ALOK MALVIYA, DATE OF HEARING 2 8 - 0 8 - 2020 DATE OF PRONOUNCEMENT 28 - 0 8 - 2020 ITA NO S . 1110 TO 1115 /PUN/ 20 18 MAHESH MURLIDHAR PUNDE 2 NO. 2 HAVE BEEN FILED BY THE ASSESSEE AND THE DESIGNATED AUTHORITY HAS ALSO ISSUED CERTIFICATE S IN FORM NO.3 . THE COPIES OF WHICH ARE ENCLOSED HEREWITH TO THE APPLICATIONS. 3. THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 HAS INTR ODUCED 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 PROCE DURE 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 FURNI SHED 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 T HE 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 THE 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 ITA NO S . 1110 TO 1115 /PUN/ 20 18 MAHESH MURLIDHAR PUNDE 3 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 ASSESSEE IS NOW SEEKING TO WITHDRAW THIS APPEAL 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 THIS APPEAL FILED BY THE ASSESSEE AND DISMISS THE SAME AS WITHDRAWN. 5 . IN THE RESULT, ALL THE APPEALS FILED BY THE ASSESSEE ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE O PEN COURT ON 28 TH AUGUST , 2020 SD/ - SD/ - ( S.S. VISWANETHRA RAVI ) ( P.M. JAGTAP ) JUDICIAL MEMBER VICE PRESIDENT PUNE ; DATED : 28 TH A UGUST , 2020 GCVSR / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. THE CIT (A) - 1 2 , PUNE 4 . 5. THE PR. CIT (CENTRAL), PUNE DR B BENCH , ITAT, PUNE 6 . / GUARD FILE / BY ORDER, / / TRUE COPY // SENIOR PRIVATE SECRETARY , / ITAT, PUNE