Smt. Suruchi Rajendra Mugdiya, Aurangabad V. Income-tax Officer, Ward - 3 (1), Aurangabad

ITA 1322/PUN/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 1737 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 5 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2015-2016
• Appeal Filed On: 30-08-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: VITTHAL BHOSALE
• Assessee Lawyers: WITHDRAWAL APPLICATION FILED
• Keywords: Competent authority

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, PUN E (THROUGH VIRTUAL COURT) BEFORE SHRI WASEEM AHMED, AM AND SHRI S. S. VISWANETHRA RAVI, JM . / ITA NO.1322/PUN/2019 / ASSESSMENT YEAR : 2015-16 SMT. SURUCHI RAJENDRA MUGDIYA, ....... / APPELLANT PLOT NO.29, RAJ NAGAR, STATION ROAD, AURANGABAD 431001. MAHARASHTRA. PAN : AQDPM2365D. / V/S. THE INCOME TAX OFFICER, WARD 3(1), AURANGABAD. / RESPONDENT ASSESSEE BY : WITHDRAWAL APPLICATION FILED. REVENUE BY : SHRI VITTHAL BHOSALE. / DATE OF HEARING : 16.02.2021 / DATE OF PRONOUNCEMENT : 16.02.2021 / ORDER THE APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS) 2, AURANGABAD DAT ED 19.03.2019 FOR THE ASSESSMENT YEAR 2015-16. 2. BEFORE US, THE APPELLANT FILED A LETTER DATED 08.12.2020 SEEKING PERMISSION TO WITHDRAW THE APPEAL ON THE GROUND THAT TH E ISSUE INVOLVED IN THIS APPEAL STANDS SETTLED UNDER THE VIVAD SE VISHWAS SCHEME, 2020. THE APPELLANT ALSO SUBMITTED THAT THEY HAVE RECEIVED FORM 3 FROM THE COMPETENT AUTHORITY. HOWEVER, THE ASSESSEE DID NOT PRO DUCE COPY OF FORM-3 BEFORE US. 2 3. ON THE OTHER HAND, THE LD. DEPARTMENT REPRESENTATIV E HAD EXPRESSED NO OBJECTION TO PERMIT THE WITHDRAWAL OF APPEAL. 4. IN VIEW OF THE REQUEST MADE BY THE LEARNED AUTHORISE D REPRESENTATIVE, WE PERMIT THE ASSESSEE TO WITHDRAW THE APPEAL. HOWEVER , IF THE RESPONDENT DEPARTMENT DISAPPROVES THE APPLICATION OF THE ASSESSEE FILE D UNDER VIVAD SE VISHWAS SCHEME, THE ASSESSEE IS AT LIBERTY TO FILE AN APPLICA TION TO RESTORE THE APPEAL BEFORE THIS TRIBUNAL AS PER THE PROVISIONS OF LAW. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAW N. ORDER PRONOUNCED IN THE OPEN COURT ON THIS THE 16 TH DAY OF FEBRUARY, 2021. SD/- SD/- (S. S. VISWANETHRA RAVI) (WASEEM AHMED) / JUDICIAL MEMBER / ACCOUNTANT MEMBER / PUNE; / DATED : 16 TH FEBRUARY, 2021. YAMINI / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT(A)-2, AURANGABAD. 4. THE PR.CIT-2, AURANGABAD. 5. , , , / DR, ITAT, B BENCH, PUNE. 6. ! / GUARD FILE. / BY ORDER, // TRUE COPY // SENIOR PRIVATE SECRETARY , / ITAT, PUNE.