Hajarbanu Abdul Shakoor Chaudhary, Pune V. Deputy Commissioner of Income-tax,

ITA 1508/PUN/2016

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 3021 (ITAT-PUNE)
• Duration Of Justice: 4 year(s) 11 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-06-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 17-06-2021
• Assessment Year: 2006-2007
• Appeal Filed On: 08-07-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: VITTHAL BHOSALE

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, PUN E (THROUGH VIRTUAL COURT) BEFORE SHRI INTURI RAMA RAO, AM AND SHRI S. S. VISWANETHRA RAVI, JM SL.NO. ITA NO. APPELLANT RESPONDENT A.Y. 1 1508/PUN/2016 HAJARABANU ABDUL SHAKOOR CHAUDHARY, C/O. M/S. SHAH KHANDELWAL JAIN & ASSOCIATES, LEVEL, 3, BUSINESS BAY, PLOT NO.84, WELLESLEY ROAD, NEAR RTO, PUNE 411 001. PAN : ACEPC8205D THE DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(3), PUNE. 2006 - 07 2 1509/PUN/2016 JAVED ABDUL SHAKOOR CHAUDHARY, C/O. M/S. SHAH KHANDELWAL JAIN & ASSOCIATES, LEVEL, 3, BUSINESS BAY, PLOT NO.84, WELLESLEY ROAD, NEAR RTO, PUNE 411 001. PAN : AEFPC6126G THE DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(3), PUNE. 2006 - 07 3 1510/PUN/2016 ABDUL SHAKOOR ABBASALI CHAUDHARY, C/O. M/S. SHAH KHANDELWAL JAIN & ASSOCIATES, LEVEL, 3, BUSINESS BAY, PLOT NO.84, WELLESLEY ROAD, NEAR RTO, PUNE 411 001. PAN : AALPC5160C THE DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(3), PUNE. 2008 - 09 4 1511/PUN/2016 ABDUL SHAKOOR ABBASALI CHAUDHARY, C/O. M/S. SHAH KHANDELWAL JAIN & ASSOCIATES, LEVEL, 3, BUSINESS BAY, PLOT NO.84, WELLESLEY ROAD, NEAR RTO, PUNE 411 001. PAN : AALPC5160C THE DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(3), PUNE. 2010 - 11 ASSESSEE BY : SHRI VARDHAMAN JAIN. REVENUE BY : SHRI VITTHAL BHOSALE. 2 / DATE OF HEARING : 17.06.2021 / DATE OF PRONOUNCEMENT : 17.06.2021 / ORDER THE CAPTIONED APPEALS (FOUR) FILED BY DIFFERENT ASSESSEES A RE DIRECTED AGAINST THE SEPARATE ORDERS PASSED BY THE COMMISSIONE R OF INCOME TAX (APPEALS) 13, PUNE FOR THE ASSESSMENT YEARS MENTIONED ABOVE. 2. BEFORE US, THE APPELLANTS IN SL.NOS.1, 3 AND 4 FILED LETTER S DATED 10.05.2021 SEEKING PERMISSION TO WITHDRAW THE APPEALS ON THE GROUND THAT THE ISSUE INVOLVED IN THESE APPEALS STANDS SETTLED UNDE R THE VIVAD SE VISHWAS SCHEME, 2020. THE APPELLANTS ALSO FILED COPIES OF FOR M NO.3 ISSUED BY THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), PUNE. WHEREAS, THE APPELLANT IN SL.NO.2 FILED A LETTER DT.16.06.2021 S EEKING PERMISSION TO WITHDRAW THE APPEAL ON THE GROUND THAT TH E ISSUE INVOLVED IN THIS APPEAL STAND SETTLED UNDER THE VIVAD SE VISHWAS SC HEME, 2020 AND THE SAID APPLICATION IS IN PROCESS AND FORM 3 IS AWAITED AND SUBMITTED TH AT HE IS READY TO WITHDRAW THE APPEAL UNDER THE CIRCUMSTANCES IF A CONDITIONAL ORDER IS PASSED TO THAT EFFECT. 3. ON THE OTHER HAND, THE LD. DEPARTMENT REPRESENTATIVE HAD EXPRESSED NO OBJECTION TO PERMIT THE WITHDRAWAL OF ALL THE APPEALS. 4. IN THE CIRCUMSTANCES, WE HEREBY GRANT PERMISSION TO THE APPELLANTS IN SL.NO.1, 3 AND 4 TO WITHDRAW THE APPEALS. IN VIEW OF THE REQUEST MADE BY THE ASSESSEE IN SL.NO.2, WE PERMIT THE ASSESSEE TO WITHDRAW TH E APPEAL (ITA NO.1509/PUN/2016). HOWEVER, IF THE RESPONDENT DEPARTMEN T DISAPPROVES THE APPLICATION OF THE ASSESSEE FILED UNDER VIVAD SE VISHWAS SCHEME, THE ASSESSEE IS AT LIBERTY TO FILE AN APPLICATION TO RESTORE TH E APPEAL (ITA 3 NO.1509/PUN/2016) BEFORE THIS TRIBUNAL. ACCORDINGLY, ALL THE FOUR APPEALS STANDS DISMISSED AS WITHDRAWN. 5. IN THE RESULT, APPEALS FILED BY THE ASSESSEE ARE DISMISSED AS WIT HDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 17 TH DAY OF JUNE, 2021. SD/- SD/- (INTURI RAMA RAO) (S. S. V ISWANETHRA RAVI) / ACCOUNTANT MEMBER / JUDICIAL MEMBER / PUNE; / DATED : 17 TH JUNE, 2021. YAMINI / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT(APPEALS)-13, 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.