Deepak P. Bhivpathaki, V. Deputy Commissioner of Income-tax,

ITA 1368/PUN/2016

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 4916 (ITAT-PUNE)
• Duration Of Justice: 4 year(s) 7 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 09-02-2021
• Assessment Year: 2004-2005
• Appeal Filed On: 21-06-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S P WALIMBE

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, PUN E (THROUGH VIRTUAL COURT) BEFORE SHRI WASEEM AHMED, AM AND SHRI S. S. VISWANETHRA RAVI, JM . / ITA NOS.1368 & 1369/PUN/2016 / ASSESSMENT YEARS : 2004-05 AND 2006-07 DEEPAK P. BHIVPATHAKI, ...... / APPELLANT LEGAL HEIR OF JYOTI DEEPAK BHIVPATHAKI, 536, SHANIWAR PETH, PUNE 411030, MAHARASHTRA. PAN : AAVPB4241M. / V/S. THE DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), PUNE. / RESPONDENT ASSESSEE BY : SHRI K. SRINIVASAN. (WITHDRAWAL APPLICATION FILED). REVENUE BY : SHRI S.P. WALIMBE. / DATE OF HEARING : 09.02.2021 / DATE OF PRONOUNCEMENT : 09.02.2021 / ORDER PER WASEEM AHMED, AM: THE APPEALS FILED BY THE ASSESSEE ARE DIRECTED AGAINST T HE COMMON ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS) 12, PUNE (CIT(A) FOR SHORT) DATED 07.03.2016 FOR THE ASSESSMENT YEARS 2004-05 AND 2006-07. 2. AT THE TIME OF VIRTUAL HEARING, THE LEARNED COUNSEL FOR T HE ASSESSEE HAS FILED AN APPLICATION PRAYING FOR WITHDRAWAL OF THESE APPEALS ON THE GROUND THAT ASSESSEE HAS OPTED TO SETTLE THE DISPUTE INVOLVED THEREIN UNDER THE DIRECT TAX VIVAD SE VISHWAS SCHEME, 2020. IT IS ALSO SU BMITTED BY THE 2 LEARNED COUNSEL FOR THE ASSESSEE THAT THE REQUIRED DECLA RATIONS IN THE PRESCRIBED FORM NO.1 AND FORM NO.2 HAVE BEEN FILED BY TH E ASSESSEE AND THE DESIGNATED AUTHORITY HAS ALSO ISSUED CERTIFICATE IN FORM NO .3, THE COPIES OF WHICH ARE PLACED ON RECORD. 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 PENDIN G UNTIL 31ST JANUARY, 2020 BEFORE ANY APPELLATE FORUM INCLUDING THE INC OME 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 FORM 3 UNDER SECTION 5(1) OF THE SCHEME DETERMINING THE AMOUNT P AYABLE 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. 3 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. ALTHOUGH THE ASSESSEE HA S NOT PAID THE AMOUNT OF SO DETERMINED BY THE DUE DATE FOR ANY REASON WHATS OEVER HE CAN SEEK RESTORATION OF THESE APPEALS BY FILING THE REQUIRED APPLICATION. 5. IN THE RESULT, BOTH THE APPEALS FILED BY THE ASSESSEE A RE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON THIS THE 9 TH DAY OF FEBRUARY, 2021 SD/- SD/- -- (S. S. VISWANETHRA RAVI) (WASEEM AHMED) / JUDICIAL MEMBER / ACCOUNTANT MEMBER / PUNE; / DATED : 9 TH FEBRUARY, 2021. YAMINI / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT(A)-12, PUNE. 4. THE PR.CIT (CENTRAL), PUNE. 5. , , , / DR, ITAT, A BENCH, PUNE. 6. ! / GUARD FILE. / BY ORDER, // TRUE COPY // SENIOR PRIVATE SECRETARY , / ITAT, PUNE.