Pramod Agarwal, Pune V. Deputy Commissioner of Income tax, Pune

ITA 1267/PUN/2017

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 5635 (ITAT-PUNE)
• Duration Of Justice: 3 year(s) 11 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-05-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 30-03-2021
• Assessment Year: 2013-2014
• Appeal Filed On: 19-05-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: ARISES OUT OF DATED PASSED

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH, A, PUNE VIRTUAL COURT BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S.VISWANETHRA RAVI, JUDICIAL MEMBER . / ITA NO.1267/PUN/2017 / ASSESSMENT YEARS : 2013-14 PRAMOD RADHESHYAM AGARWAL, FLAT NO.502/503, BUILDING A1, S.NO.164, UTTAM TOWNSCAPE, YERWADA, PUNE 411 006 PAN : AAOPA7149J VS. DCIT, CIRCLE-7, PUNE APPELLANT RESPONDENT / ORDER THIS APPEAL BY THE ASSESSEE ARISES OUT OF THE ORDER DATED 22-12-2016 PASSED BY THE CIT(A)-5, PUNE IN RELATION TO THE ASSESSMENT YEAR 2013-14. 2. BEFORE US, THE AR OF THE ASSESSEE HAS FILED A LETTER DA TED 05-04-2021 SEEKING WITHDRAWAL OF THE APPEAL. THE RELEVANT C ONTENTS OF SUCH LETTER READS AS UNDER: 1. THE APPELLANT MR. PRAMOD AGARWAL HAS PREFERRED THE ABOVE MENTIONED APPEAL BEFORE YOUR HONOUR AGAINST THE ADD ITIONS MADE IN THE ASSESSMENT ORDER PASSED U/S.143(3) I.T. ACT, 1961 B Y THE DY. COMMISSIONER OF INCOME TAX CIRCLE-7, PUNE AY 2013-1 4. THE APPELLAN, HAS SUBMITTED APPLICATION BEFORE THE DESIGNATED AUTHORITY, HONOURABLE PCIT-PUNE-3 UNDER SECTION 4 O F THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 ON 20 TH OCTOBER 2020 IN RESPECT OF THE APPEAL PENDING BEFORE YOUR HONOUR FOR THE YEAR UNDE R CONSIDERATION. A COPY OF THE APPLICATION IS ATTACHED HEREWITH FOR YOUR HONORS REFERENCE. PLEASE REFER ANNEXURE A. ASSESSEE BY SHRI GOPAL ASWANI REVENUE BY SHRI S.P. WALIMBE DATE OF HEARING 03-05-2021 DATE OF PRONOUNCEMENT 03-05-2021 ITA NO.1267/PUN/2017 PRAMOD R.AGARWAL 2 THE DESIGNATED AUTHORITY, HONOURABLE PCIT-PUNE-3, H AS PASSED ORDER IN FORM NO.3 UNDER SECTION 5 OF THE DIRECT TAX VIVA D SE VISHWAS ACT 2020 DETERMINING THE AMOUNT OF TAX PAYABLE UNDER TH E SAID SCHEME. A COPY OF FORM NO.3 IS ENCLOSED HEREWITH. PLEASE REF ER ANNEXURE B. THE RESPONDENT HAS PAID THE TAX DETERMINED BY PCIT- PUNE-3 AS PER FORM NO.3. A COPY OF CHALLAN IS ATTACHED HEREWITH FOR YOUR HONOURS REFERENCE. PLEASE REFER ANNEXURE C. AS PER PROVISIONS OF SECTION 4(2) OF THE DIRECT TAX VIVAD SE VISHWAS ACT 2020 ANY APPEAL PENDING BEFORE INCOME TAX APPEL LATE TRIBUNAL OR CIT(A), IN RESPECT OF THE DISPUTED INCOME OR DISPUT ED INTEREST OR DISPUTED PENALTY OF DISPUTED FEES AND TAX ARREARS S HALL BE DEEMED TO HAVE BEEN WITHDRAWN FROM THE DATE ON WHICH CERTIFIC ATE UNDER SECTION 5(1) (FORM 3) IS ISSUED BY DESIGNATED AUTHORITY. THEREFORE, THE APPELLANT HEREBY REQUESTS YOUR HONOU R TO KINDLY PASS THE SUITABLE ORDERS FOR WITHDRAWAL OF APPEAL BY THE APP ELLANT AND OBLIGE. 3. THE LD. DR DID NOT RAISE ANY OBJECTION TO THE WITHDRAWAL OF THE APPEAL FILED BY THE ASSESSEE. AS SUCH, THE ASSESSEE IS PERMITTED TO WITHDRAW THE APPEAL. 4. IN THE RESULT, THE APPEAL IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 03 RD MAY, 2021. SD/- SD/- ( S.S.VISWANETHRA RAVI ) (R.S.SYAL) JUDICIAL MEMBER VIC E PRESIDENT PUNE; DATED : 03 RD MAY, 2021 ITA NO.1267/PUN/2017 PRAMOD R.AGARWAL 3 / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. THE CIT(A)-5, PUNE 4. 5. 6. THE PCIT-4, PUNE DR, ITAT, A BENCH, PUNE / GUARD FILE. / BY ORDER, // TRUE COPY // SENIOR P RIVATE SECRETARY , / ITAT, PUNE DATE 1. DRAFT DICTATED ON 03-05-2021 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 03-05-2021 SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM 4. DRAFT DISCUSSED/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.