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

ITA 1371/PUN/2016

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 2780 (ITAT-PUNE)
• Duration Of Justice: 4 year(s) 5 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-11-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 23-11-2020
• Assessment Year: 2006-2007
• Appeal Filed On: 21-06-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S P WALIMBE
• Assessee Lawyers: K SRINIVASAN
• Keywords: Competent authority

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, PUN E (THROUGH VIRTUAL COURT) BEFORE SHRI P.M. JAGTAP, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JM . / ITA NO.1371/PUN/2016 / ASSESSMENT YEAR : 2006-07 JYOTI DEEPAK BHIVPATHAKI, 536, SHANIWAR PETH, PUNE 411 030. PAN : AAVPB4241M ....... / APPELLANT / V/S. DCIT, CENTRAL CIRCLE- 2(2), PUNE. / RESPONDENT ASSESSEE BY : SHRI K. SRINIVASAN REVENUE BY : SHRI S. P. WALIMBE / DATE OF HEARING : 23.11.2020 / DATE OF PRONOUNCEMENT : 23.11.2020 / ORDER PER P.M. JAGTAP, VP : THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF LD. CIT(A)-12, PUNE DATED 16.02.2016 FOR THE ASSESSMENT YEAR 2006 -07. 2. AT THE TIME OF VIRTUAL HEARING, THE LD. COUNSEL FOR THE ASSESSEE HA S PRAYED FOR WITHDRAWING OF THIS APPEAL FILED BY THE ASSESSEE ON THE GROUND THAT THE ASSESSEE HAS OPTED TO SETTLE THE DISPUTE INVOLVED THER EIN UNDER THE DIRECT TAX VIVAD SE VISHWAS SCHEME, 2020. IT IS ALSO SUBMITTED BY THE LD. COUNSE L FOR THE ASSESSEE THAT THE REQUIRED DECLARATIONS IN THE PRESCRIB ED FORM NO.1 AND FORM NO.2 HAVE BEEN FILED BY THE ASSESSEE AND THE DESIGNATED AUTHORITY HAS ALSO ISSUED CERTIFICATE IN FORM NO.3, THE COPY OF WHICH IS PLACED ON RECORD. 3. THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 HAS INTRODU CED A DISPUTE RESOLUTION SCHEME, WHICH IS APPLICABLE TO ALL APPEALS/PETITIONS FILED BY THE TAX- PAYERS OR INCOME TAX DEPARTMENT, WHICH WERE PENDING U NTIL 31ST JANUARY, 2 ITA NO.1371/PUN/2016 2020 BEFORE ANY APPELLATE FORUM INCLUDING THE INCOME 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 F ORM 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 CE RTIFICATE. 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 DEC LARATIONS 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 HAS NOT PA ID THE AMOUNT OF TAX SO DETERMINED BY THE COMPETENT AUTHORITY, WE PERMI T THE ASSESSEE TO WITHDRAW THIS APPEAL WITH LIBERTY TO THE ASSESSEE THAT IF S HE FAILS TO PAY THE TAX 3 ITA NO.1371/PUN/2016 SO DETERMINED BY THE DUE DATE FOR ANY REASON WHATSOEV ER SHE CAN SEEK RESTORATION OF THIS APPEAL BY FILING THE REQUIRED APPLICATION. 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED AS WIT HDRAWN. ORDER PRONOUNCED ON THIS 23 RD DAY OF NOVEMBER, 2020. SD/- SD/- ( PARTHA SARATHI CHAUDHURY ) ( P.M. JAGTAP ) JUDICIAL MEMBER VICE PRESIDENT / PUNE; / DATED : 23 RD NOVEMBER, 2020. SUJEET / 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.