M/s. New Guru Traders, Aurangabad V. Income-tax Officer, Ward - 1(4), Aurangabad

ITA 1149/PUN/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 5485 (ITAT-PUNE)
• Duration Of Justice: 2 year(s) 10 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-05-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 27-06-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: AGAINST DATED PASSED
• Section: 271(1)(c)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH , B PUNE VIRTUAL COURT BEFORE SH RI R.S. SYAL, VICE PRESIDENT AND SH RI S.S.VISWANETHRA RAVI , J UDICIAL MEMBER . / ITA NO S . 1146 & 1 149 / PUN /201 8 / ASSESSMENT YEAR : 20 1 3 - 1 4 M/ S. NEW GURU TRADERS AT POST SAWANGI, TAL - SILLOD, DIST. AURANGABAD 431112 PAN: AACFN3346A VS. ITO, WARD 1(4), AURANGABAD APPELLANT RESPONDENT / ORDER TH ESE TWO APPEALS HAVE BEEN FILED BY THE ASSESSEE AGAINST THE ORDER DATED 1 5 - 0 3 - 2018 PASSED BY THE CIT (A) - 1 , AURANGABAD CONFIRMING THE PENALTY IMPOSED BY THE ASSESSING OFFICER U/S 271(1)(C) OF THE INCOME - TAX ACT, 1961 (HEREINAFTER REFERRED T O AS THE ACT) IN RELATION TO THE ASSESSMENT YEAR 2013 - 14 . 2. THE A PPEAL IN ITA NO.1149/PUN/2018 IS DELAYED BY TWO DAYS. THE LD. AR EXPLAINED THE REASONS FOR THE DELAY IN PRESENTING THE APPEAL. WE ARE SATISFIED WITH SUCH REASONS. THE ASSESSEE BY SHRI SHIVAM D. JAISWAL REVENUE BY SHRI A.M. MAHEDEVAN KRISHNAN DATE OF HEARING 0 7 - 05 - 2021 DATE OF PRONOUNCEMENT 07 - 05 - 2021 ITA NOS.1 146 & 1 149 /PUN/2018 M/S. NEW GURU TRADERS 2 DELAY IS CONDONED AND THE APPEAL IS ADMITTED FOR HEARING AND DISPOSAL . 3. IT IS OBSERVED THAT THE LD. CIT(A) PASSED ORDER CONFIRMING THE PENALTY U/S 271(1)(C) OF THE ACT WITH REFERENCE TO THE ASSESSEES APPEAL IN FORM NO. 35 PRESENTED BEFORE HIM ON 24 - 08 - 2016. INADVERTENTL Y, THE ASSESSEE FILED TWO SIMILAR APPEALS AGAINST THE SAME ORDER , WHICH WERE SEPARATELY NUMBER BY THE TRIBUNAL REGISTRY . IN SUCH CIRCUMSTANCES, W E DISMISS APPEAL IN ITA NO.1146/PUN/2018 IN LIMINE AS HA VING BEEN FILED IN DUPLICATE. 4. INSOFAR AS THE SURVI VING APPEAL IN ITA NO.1149/PUN/2018 IS CONCERNED , THE LD. AR HAS FILED A LETTER (MAIL) DATED 28 - 04 - 2021 SEEKING PERMISSION TO WITHDRAW THE SAME AS THE ASSESSEE HAD RECEIVED FORM NO.3 UNDER VIVAD SE VISHWAS SCHEME UNDER THE DIRECT TAXES VIVAD SE VISHWAS ACT, 2020. THE RELEVANT CONTENTS OF SUCH LETTER, READ AS UNDER : WE M/S. NEW GURU TRADERS HAVING PAN NO.AACFN3346A ARE IN APPEAL FILED WITH ITAT PUNE BENCH B FOR A.Y. 2013 - 14 HAVING APPEAL NUMBER ITA 1146/PUN/2018 DT. 26/06/2018 & APPEAL NUMBER ITA 114 9/PUN/2018 DT. 27/06/2018. THE ASSESSEE HAS OPTED FOR VIVAD SE VISHWAS SCHEME AND HAS BEEN GRANTED FORM 3 BY PCIT NASHIK. NOW THE ASSESSEE NEEDS TO FILE FORM 4 FOR WHICH WITHDRAWAL OF APPEAL IS NECESSARY. WE ARE HEREBY ATTACHING FORM 1, 2 AND 3 OF VIVA D SE VISHWAS SCHEME. ITA NOS.1 146 & 1 149 /PUN/2018 M/S. NEW GURU TRADERS 3 DUE TO COVID PANDEMIC WE ARE UNABLE TO REACH PUNE AND WITHDRAW MANUALLY. WE HEREBY REQUEST YOU TO KINDLY ALLOW THE WITHDRAWAL OF APPEAL ONLINE ITSELF. 5. ON PERUSAL OF THE ABOVE LETTER AND HAVING NO OBJECTION FROM THE SIDE OF LD. DR, WE ALLOW THE REQUEST OF LD. AR TO WITHDRAW THE APPEAL. 6 . IN THE RESULT, BOTH THE APPEALS ARE DISMISSED . ORDER PRONOUNCED IN THE OPEN COURT ON 7 TH M AY , 2021. SD/ - SD/ - ( S.S.VISWANETHRA RAVI ) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT PUNE ; DATED : 7 TH MAY , 2021 GCVSR / COPY OF THE ORDER IS FORWARDED TO : 1. / TH E APPELLANT; 2. / THE RESPONDENT; 3. THE CIT (A) - 1 , AURANGABAD 4. 5. 6. THE P CIT - 1 , AURANGABAD DR, ITAT, B BENCH, PUNE / GUARD FILE . / BY ORDER, // TRUE COPY // SENIOR PRIVATE SECRETARY , / ITAT, PUNE ITA NOS.1 146 & 1 149 /PUN/2018 M/S. NEW GURU TRADERS 4 DATE 1. DRAFT DICTATED ON 0 7 - 05 - 2021 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 0 7 - 05 - 2021 SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM 4. DRAFT DISCUS SED/APPROVED BY SECOND MEMBER. JM 5. APPROVED DRAFT COMES TO THE SR.PS/PS SR.PS 6. KEPT FOR PRONOUNCEMENT ON SR.PS 7. DATE OF UPLOADING ORDER SR.PS 8. FILE SENT TO THE BENCH CLERK SR.PS 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK 10. DATE ON WHICH FILE GOES TO THE A.R. 11. DATE OF DISPATCH OF ORDER. *