Appeal Details
Counselvise Citation
[2021] 107 COUNSELVISE.COM (IT) 2944 (ITAT-NAGPUR)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
4 year(s) 5 month(s) 29 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
25-10-2021
Appeal Filed By
Assessee
Order Result
Dismissed
Bench Allotted
DB
Assessment Year
2013-2014
Appeal Filed On
26-04-2017
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL, NAGPUR BENCH , NAG PUR BEFORE SHRI SANDEEP GOSAIN, JM & SHRI O.P. KANT , AM ITA N O. 158 / NAG / 2017 ASSESSMENT YEAR: 2013 - 14 SHRI PAWAN VITTHALDAS TAPADIYA, PLOT NO. 22, SUYASH, TILAK NAGAR, NAGPUR - 440010 VS. PR. COMMISSION ER OF INCOME TAX - (1), 108, AAYAKAR BHAWAN, CIVIL LINES, NAGPUR. P A N NO.: ADJPT 7652 H APPELLANT RESPONDENT ASSESSEE B Y: SHRI KAILASH JOGANI (CA) & SHRI MUKESH AGARWAL ( A DV. ) REVENUE BY : SHRI PRADEEP HED A OO ( CIT - DR ) DATE OF HEARING : 25/10 /2021 DATE OF PRONOUNCEMENT : 25 / 10 /20 2 1 ORDER PER: SANDEEP GOSAIN, J.M. THIS APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. PR.CIT, NAGPUR - 1 DATED 14/03/2017 PASSED U/S 263 OF THE INCOME TAX ACT, 1961 (IN SHORT, THE ACT) FOR THE A.Y. 2013 - 1 4 . 2. THE A SSESSEE HAS FURNISHED AN APPLICATION FOR WITHDRAWAL OF THIS APPEAL . THE CONTENTION MADE IN THE SAID APPLICATION READS AS UNDER: WITH REFERENCE TO ABOVE APPEAL REFERENCE NUMBER, THE CASE IS FIXED FOR HEARING FOR 25 TH OCTOBER, 20 21 BEFORE YOUR H ONORS. THE ASSESSE ORDER WAS PASSED BY THE LD. AO U/S 143(3) R.W.S. 263 OF THE INCOME TAX ACT, 1961. THE ASSESSEE HAD OPTED TO SETTLE THE DISPUTE UNDER THE VIVAD SE VISHWAS SCHEME. THE ASSESSEE HAD FILED FORM NO. 1 & 2 AGAINST WHICH THE DESIGNATED AUTHORIT Y I.E. HONBLE ITA 158 / NAG /20 17 _ SH. PAWAN VITTHALDAS TAPADIYA VS PCIT 2 PCIT - 1, NAGPUR HAD ISSUED FORM NO. 3 ON 18 TH JANUARY, 2921 AS PER RELEVANT PROVISIONS OF THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020. THE ASSESSE HAD SUBMITTED FORM NO. 4 AND FORM NO. 5 IS AWAITED. THUS ASSESSEE REQUEST BEFORE YOUR HONOR TO KI NDLY ALLOW ASSESSE TO WITHDRAW ALL GROUNDS OF APPEAL AND AFORESAID APPEAL FILED. WE HOPE YOUR HONOR WILL BE KIND ENOUGH IS ACCEDING TO OUR AFORESAID REQUEST. PRAYED ACCORDINGLY THANKING YOU YOURS FAITHFULLY SD/ - (PAWAN V TAPADIYA) ASSESSEE 3 . THE LD C IT - DR HAS RAISED NO OBJECTION IF THE APPEAL OF THE ASSESSEE IS ALLOWED TO BE WITHDRAWN. 4 . THEREFORE, IN VIEW OF THE FACT THAT THE ASSESSEE HAS ALREADY APPROACHED THE DEPARTMENT TO SETTLE THE MATTER UNDER VIVAD SE VISHWAS SCHEME, WE PERMIT THE ASSESSEE TO WITHDRAW THIS APPEAL. ACCORDINGLY, THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. 5 . IN THE RESULT, THIS APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 25 TH OCTOBER , 2021. SD/ - SD/ - ( O.P. KANT ) (SANDEEP GOSAIN) ACCOUNTANT MEMBER JUDICIAL MEMBER NAG PUR DATED : - 25 / 10 /202 1 *RANJAN ITA 158 / NAG /20 17 _ SH. PAWAN VITTHALDAS TAPADIYA VS PCIT 3 COPY OF THE O RDER FORWARDED TO: 1. THE APPELLANT - SHRI PAWAN VITTHALDAS TAPADIYA, NAGPUR . 2. THE RESPONDENT - THE PCIT - 1, NAGPUR . 3. CIT 4. TH E CIT(A) 5. DR, ITAT , NAG PUR 6. GUARD FILE (ITA NO. 158 / NAG /20 17 ) BY ORDER, ASST. REGISTRAR
