Poornima Suresh Nayak, Udupi V. Income Tax Officer, Ward - 1, Udupi

ITA 17/PAN/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 0207 (ITAT-PANAJI)
• Duration Of Justice: 3 year(s) 6 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-07-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2013-2014
• Appeal Filed On: 15-01-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: ARISES OUT OF DATED PASSED
• Section: 13; 22

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH, PANAJI AT PUNE VIRTUAL COURT BEFORE SH RI R.S. SYAL, VICE PRESIDENT AND SH RI S.S.VISWANETHRA RAVI , J UDICIAL MEMBER . / ITA NO. 17 / PA N /201 8 / ASSESSMENT YEAR : 20 13 - 14 POOR NIMA SURESH NAYAK, PRASAD ASSOCIATES, AUDITORS & TAX ADVOCATES, 3 RD FLOOR, SADANANDA TOWERS, CITY BUS STAND, UDUPI - 576101, KARNATAKA STATE PAN : ACYPN4246P VS. ITO, WARD - 1, UDUPI - 576101 APPELLANT RESPONDENT / ORDER TH IS APPEAL BY THE ASSESSEE ARISE S OUT OF THE ORDER DATED 24 - 10 - 2017 PASSED BY THE CIT(A) - 10, BENGALURU IN RELATION TO THE ASSESSMENT YEAR 20 13 - 14. 2. BEFORE US, THE ASSES SEE HAS FILED A LETTER DATED 2 1 - 04 - 2021 SEEKING WITHDRAWAL OF THE APPEAL. THE RELEVANT CONTENTS OF SUCH LETTER READ AS UNDER : I HAVE OPTED FOR VIVAD SE VISHWAS SCHEME IN RESPECT OF ABOVE DISPUTED PENALTY OF RS.1,50,000 PERTAINING TO THE ASSESSMENT YEAR 2013 - 14 FOR WHICH AN APPEAL WAS PREFERRED BEFORE THIS HONBLE APPEL LATE AUTHORITY. THE PRINCIPAL COMMISSIONER OF INCOME TAX, PANAJI HAS ACCEPTED AND ISSUED FORM 4 VIDE ACKNOWLEDGEMENT NO.26653400170221 DATED 17 - 02 - 2021. A COPY OF THE SAME IS ATTACHED ASSESSEE BY NONE (WITHDRAWAL APPLICATION) REVENUE BY SHRI PRABHAT JHA DATE OF HEARING 2 2 - 07 - 2021 DATE OF PRONOUNCEMENT 22 - 0 7 - 2021 ITA NO. 17 /PAN/201 8 POORNIMA SURESH NAYAK 2 FOR YOUR KIND REFERENCE. UNDER THE CIRCUMSTANCE, I WISH TO WITHDRAW M Y APPEAL PETITION FILED U/S.253(1) OF INCOME TAX ACT FOR THE SAID ASSESSMENT YEAR IN QUESTION. 3. THE LD. DR DID NOT RAISE ANY OBJECTION TO THE WITHDRAWAL OF THE APPEAL FILED BY THE ASSESSEE. AS SUCH, THE ASSESSEE IS PERMITTED TO WITHDRAW THE APPEAL. 4. IN THE RESULT, THE APPEAL IS DISMISSED AS WITHDRAWN. O RDER PRONOUNCED IN THE OPEN COURT ON 22 ND JULY , 2021 . SD/ - SD/ - ( S.S.VISWANETHRA RAVI ) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT PUNE ; DATED : 22 ND JULY , 2021 /GCVSR / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE RE SPONDENT; 3. 4. THE CIT( A), - 10, BENGALURU THE PR. CIT, MANGALURU 5 . 6 . DR, ITAT, PANAJI BENCH, PANAJI / GUARD FILE . / BY ORDER, // TRUE COPY // SENIOR PRIVATE SECRETARY , / ITAT, PUNE ITA NO. 17 /PAN/201 8 POORNIMA SURESH NAYAK 3 DATE 1. DRAFT DICTATED ON 22 - 07 - 2021 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 22 - 07 - 2021 SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM 4. DRAFT DISCUSSED/APPROVED BY SECOND ME MBER. 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.