Assistant Commissioner of Income tax, V. Phadnis Clinic Pvt.Ltd, Pune

ITA 159/PUN/2017

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 1718 (ITAT-PUNE)
• Duration Of Justice: 3 year(s) 10 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-12-2020
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 09-12-2020
• Assessment Year: 2012-2013
• Appeal Filed On: 23-01-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P U N A Y; S P WALIMBE ITA NO S
• Section: 13; 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, PUNE (THROUGH VIRTUAL COURT) BEFORE SHRI R.S.SYAL, VP AND SHRI PARTHA SARATHI CHAUDHURY , JM . / I TA NO.125 /PUN/20 17 / ASSESSMENT YEAR : 2012 - 13 PHADNIS CLINIC PRIVATE LIMITED 1205/04/10, SHREE, SHIVAJI NAGAR, PUNE - 411 005. PAN : AABCP0292K ....... / APPELLANT / V/S. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 4, PUNE. / RESPONDENT . / ITA NO. 159/PUN/2017 / ASSESSMENT YEAR : 2012 - 13 THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 4, PUNE. ....... / APPELLANT / V/S. PHADNIS CLINIC PRIVATE LIMITED SHREE, 1205/04/10, SHIVAJI NAGAR, PUNE - 411 005. PAN : AABCP0292K / RESPONDENT A SSESSEE BY : SHRI NIKHIL PATHAK REVENUE BY : SHRI S.P. WALIMBE 2 ITA NO S . 125 & 159 /PUN/20 17 A.Y. 2012 - 13 / DATE OF HEARING : 0 9 . 1 2 .2020 / DATE OF PRONOUNCEMENT : 09 . 1 2 .2020 / ORDER PER PARTHA SARATHI CHAUDHU RY, JM : THESE CROSS APPEALS BY THE ASSESSEE AND REVENUE ARE DIRECTED AGAINST THE ORDER PASSED BY THE CIT(APPEALS) - 3, PUNE ON 30.09.2016 IN RELATION TO THE ASSESSMENT YEAR 2012 - 13. 2. BEFORE US, LEGAL HEIR OF THE ASSESSEE HAS FILED A LETTER DATED 22.11.2020 SEEKING WITHDRAWAL OF THE APPEALS. THE RELEVANT CONTENT OF SUCH LETTER READS AS UNDER: 1. HEARING OF THE ABOVE MENTIONED APPEAL HAS BEEN FIXED ON 9 TH DECEMBER, 2020. 2. MOST RESPECTFULLY, THE ASSESSEE SUBMITS BEFORE YOUR HONOUR THAT THE ASSESSEE HAS OPTED FOR SETTLEMENT OF THE DISPUTED MATTER IN BOTH THE APPEALS UNDER THE VIVAD SE VISHWAS SCHEME INTRODUCED IN UNION BUDGET, 2020. THE ASSESSEE HAD FILED FORM 1 AND FORM 2 WITH INCOME TAX AUTHO RITIES AND NOW THE DESIGNATED INCOME TAX AUTHORITY HAS ISSUED THE CERTIFICATE IN FORM 3 AS AN APPROVAL TO THE APPLICATION OF THE ASSESSEE UNDER THE SAID SCHEME. THE CERTIFICATE IN FORM 3 HAS BEEN ENCLOSED HEREWITH AS ANNEXURE - 1. 3. SECTION 4(2) OF DIRECT TAX VIVAD SE VISHWAS ACT, 2020 (THE VSV ACT) IS REPRODUCED HEREWITH: UPON THE FILING THE DECLARATION ANY APPEAL PENDING BEFORE THE INCOME TAX APPELLATE TRIBUNAL OR COMMISSIONER (APPEALS) IN RESPECT OF THE DISPUTED INCOME OR DISPUTED INTEREST OR DISPUTED P ENALTY OR DISPUTED FEE AND TAX ARREARS SHALL BE DEEMED TO HAVE BEEN WITHDRAWN FROM THE DATE ON WHICH CERTIFICATE UNDER SUB SECTION (1) OF SECTION 5 IS ISSUED BY THE DESIGNATED AUTHORITY. 4. MOST RESPECTFULLY, THE ASSESSEE SUBMITS THAT AS DESIGNATED INCOME TAX AUTHORITY HAS ISSUED CERTIFICATE IN FORM 3 U/S.5(1) OF THE VSV ACT, THE ASSESSEE PRAYS YOUR HONOUR TO CONSIDER BOTH THE APPEALS AS WITHDRAWN. 3 ITA NO S . 125 & 159 /PUN/20 17 A.Y. 2012 - 13 3. THE LD. DR DID NOT RAISE ANY OBJECTION TO THE WITHDRAWAL OF THE APPEALS FILED BY THE ASSESSEE. AS SUCH, THE LEGAL HEIR OF THE ASSESSEE IS PERMITTED TO WITHDRAW THE APPEALS. 4. IN THE RESULT, APPEALS ARE DISMISSED AS WITHDRAWN . ORDER PRO NOUNCED ON 09 TH DAY OF DECEMBER , 20 20 . SD/ - SD/ - R.S.SYAL PARTHA SARATHI CHAUDHURY VICE PRESIDENT JUDICIAL MEMBER / PUNE; / DATED : 09 TH D ECEMBER , 2020. SB / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT(APPEALS) - 3, PUNE. 4. THE PR. CIT - 2, PUNE. 5 . , , , / DR, ITAT, A BENCH, PUNE. 6 . / GUARD FILE. / BY ORDER, // TRUE COPY // / PRIVATE SECRETARY , / ITAT, PUNE . 4 ITA NO S . 125 & 159 /PUN/20 17 A.Y. 2012 - 13 DATE 1 DRAFT DICTATED ON 0 9 . 12 .2020 SR.PS/PS 2 DRAFT PLACED BEFORE AUTHOR 09 .12 .2020 SR.PS/PS 3 DRAFT PROPOSED AND PLACED BEFORE THE SECOND MEMBER JM/AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER AM/JM 5 APPROVED DRAFT COMES TO THE SR. PS/PS SR.PS/PS 6 KEPT FOR PRONOUNCEMENT ON SR.PS/PS 7 DATE OF UPLOADING OF ORDER SR.PS/PS 8 FILE SENT TO BENCH CLERK SR.PS/PS 9 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK 10 DATE ON WHICH FILE GOES TO THE A.R 11 DATE OF DISPATCH OF ORDER