Income-tax Officer, Ward - 5(1), Pune V. Anil Satyanarayan Mittal, Pune

ITA 1561/PUN/2017

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 5549 (ITAT-PUNE)
• Duration Of Justice: 3 year(s) 3 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-10-2020
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2008-2009
• Appeal Filed On: 21-06-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 143(3); 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B, PUNE VIRTUAL COURT BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER ITA NO.1561/PUN/2017 / ASSESSMENT YEAR : 2008-09 ITO, WARD-5(1), PUNE VS. SHRI ANIL SATYANARAYAN MITTAL, PLOT NO.14, PRERNA, 687/1, VASANT BAUG SOCIETY, BIBEWADI, PUNE 411 037 PAN : ACQPA5617D APPELLANT RESPONDENT / ORDER PER R.S.SYAL, VP : THIS APPEAL BY THE REVENUE IS DIRECTED AGAINST THE ORDER DATED 23-02-2017 PASSED BY THE COMMISSIONER OF INCOME-TA X (APPEALS)-4, PUNE IN RELATION TO THE ASSESSMENT YEAR 2008-09 . 2. BEFORE US, LD. COUNSEL FOR THE ASSESSEE HAS FILED A LE TTER DATED 01-10-2020 STATING THAT HE HAS FILED APPLICATION UNDER THE DIRE CT TAX VIVAD SE VISHWAS ACT, 2020 AND PAID THE TAXES DETERMINE D BY THE PR. CIT-3, PUNE. PROOF OF PAYMENT IN FORM NO.4 IS ALSO ENCLOSED ALONG WITH THIS APPLICATION. THE RELEVANT CONTENTS OF S UCH LETTER READS AS UNDER : THIS HAS REFERENCE TO THE ABOVE MENTIONED APPEAL. THIS IS DEPARTMENTAL APPEAL AGAINST THE ASSESSMENT ORDER PA SSED UNDER SECTION 143(3) R.W.S.147 OF THE INCOME TAX ACT, 196 1. THE APPEAL HEARING IS FIXED ON 5 TH OCTOBER BEFORE HONOURABLE B BENCH PUNE. ASSESSEE BY SHRI VIPIN GUJARATHI (WITHDRAWAL APPLICATION REVENUE BY SHRI ALOK MALVIYA DATE OF HEARING 05-10-2020 DATE OF PRONOUNCEMENT 05-10-2020 ITA NO.1561/PUN/2017 SHRI ANIL SATYANARAYAN MITTAL 2 THE ASSESSEE HAS SUBMITTED APPLICATION UNDER SECTIO N 4 OF THE DIRECT TAX VIVAD SE VISHWAS ACT 2020 ON 10 TH AUGUST 2020. A COPY OF THE APPLICATION IS ALREADY SUBMITTED ALONG WITH APP LICATION FOR ADJOURNMENT DATED 13 TH AUGUST 2020. THE DESIGNATED AUTHORITY, HONOURABLE PCIT-3 PUNE, HAS PASSED ORDER IN FORM NO .3 UNDER SECTION 5 OF THE DIRECT TAX VIVAD SE VISHWAS ACT 20 20 DETERMINING THE AMOUNT OF TAX PAYABLE. A COPY OF FORM NO.3 IS ENCLOSED HEREWITH. THE ASSESSEE HAS ALREADY PAID THE TAX DETERMINED BY PCIT-3 AS PER FORM NO.3 AND SUBMITTED FORM NO.4 TO THE HONOURABLE PCIT-3 PUNE. PLEASE FIND ATTACHED HEREWITH A COPY OF FORM NO.4 A ND THE PROOF OF PAYMENT TAXES. AS PER PROVISIONS OF SECTION 4(2) OF THE DIRECT TAX VIVAS SE VISHWAS ACT 2020 ANY APPEAL PENDING BEFORE INCOME T AX APPELLATE TRIBUNAL OR CIT(A), IN RESPECT OF THE DISPUTED INCO ME OR DISPUTED INTEREST OR DISPUTED PENALTY OF DISPUTED FEES AND T AX ARREARS SHALL BE DEEMED TO HAVE BEEN WITHDRAWN FROM THE DATE ON WHIC H CERTIFICATE UNDER SECTION 5(1) IS ISSUED BY DESIGNATED AUTHORIT Y. THEREFORE, THE ASSESSEE HEREBY REQUESTS YOUR HONOUR TO KINDLY PASS THE SUITABLE ORDERS AND OBLIGE. 3. THE LD. DR DID NOT RAISE ANY OBJECTION TO THE WITHDRAWAL O F THE APPEAL FILED BY THE DEPARTMENT IN THE LIGHT OF THE ASSESS SEE APPLYING UNDER THE SCHEME. AS SUCH, THE DEPARTMENT IS PERM ITTED TO WITHDRAW THE APPEAL IN SUCH CIRCUMSTANCES. 4. IN THE RESULT, THE APPEAL IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 05 TH OCTOBER, 2020. SD/- SD/- (S.S. VISWANETHRA RAVI) (R.S.SY AL) JUDICIAL MEMBER VIC E PRESIDENT PUNE; DATED : 05 TH OCTOBER, 2020 SATISH ITA NO.1561/PUN/2017 SHRI ANIL SATYANARAYAN MITTAL 3 / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. THE CIT(A)-4, PUNE 4. 5. THE PR.CIT-3, PUNE , , / DR B, ITAT, PUNE 6. / GUARD FILE / BY ORDER, // TRUE COPY // SENIOR PRIVATE SECRETARY , / ITAT, PUNE DATE 1. DRAFT DICTATED ON 05-10-2020 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 05-10-2020 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. *