Johnson K. John Abraham, Ratnagiri V. Deputy Commissioner of Income-tax, CPC-TDS, Ghaziabad

ITA 1730/PUN/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 2170 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-11-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2015-2016
• Appeal Filed On: 13-11-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: TDS

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, PUN E (THROUGH VIRTUAL COURT) BEFORE SHRI P.M. JAGTAP, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JM . / ITA NOS.1722 TO 1732/PUN/2019 / ASSESSMENT YEARS : 2013-14 TO 2015-16 JOHNSON K. JOHN ABRAHAM, ....... / APPELLANT 1710, JABIN PALACE, HIGHWAY ROAD, UDYAMNAGAR, RATNAGIRI 415 639. PAN : ABFPJ7841J / V/S. THE DY.COMMISSIONER OF INCOME TAX, CPS-TDS, GHAZIABAD, UP 201010. / RESPONDENT ASSESSEE BY : NONE (WITHDRAWAL APPLICATION FILED) REVENUE BY : SHRI S.P. WALIMBE. / DATE OF HEARING : 27.11.2020 / DATE OF PRONOUNCEMENT : 27.11.2020 / ORDER PER BENCH : THIS BUNCH OF ELEVEN APPEALS FILED BY THE ASSESSEE ARE D IRECTED AGAINST THE SEPARATE ORDERS OF LEARNED COMMISSIONER OF INCOME T AX (APPEALS) KOLHAPUR 1, ALL DATED 11.10.2019 FOR THE ASSESSMENT YEAR S 2013-14 TO 2015- 16 OF DIFFERENT QUARTERS, RESPECTIVELY. 2. THE ASSESSEE HAS MOVED AN APPLICATION DATED NIL SEEKIN G WITHDRAWAL OF THESE APPEALS FILED BY HIM ON THE GROUND THAT HE HAS O PTED TO SETTLE THE DISPUTE INVOLVED THEREIN UNDER THE DIRECT TAX VIVAD SE VISHWAS SCHEME, 2020. IT IS ALSO STATED IN THE SAID APPLICATION THAT THE R EQUIRED DECLARATIONS IN THE PRESCRIBED FORM NO.1 AND FORM NO.2 HAVE BEEN FILED B Y THE ASSESSEE AND 2 ITA NOS.1722 TO 1732/PUN/2019 THE DESIGNATED AUTHORITY HAS ALSO ISSUED CERTIFICATE IN FOR M NO.3, THE COPY OF WHICH IS ENCLOSED WITH THE APPLICATION. 3. THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 HAS INTRODUC ED A DISPUTE RESOLUTION SCHEME, WHICH IS APPLICABLE TO ALL APPEALS/PETITIONS FILED BY THE TAX- PAYERS OR INCOME TAX DEPARTMENT, WHICH WERE PENDING U NTIL 31ST JANUARY, 2020 BEFORE ANY APPELLATE FORUM INCLUDING THE INCOME TAX APPELLATE TRIBUNAL. THE PROCEDURE TO AVAIL THE SAID SCHEME IS PRESCRIBED AS UNDER:- (I) FILING OF DECLARATION IN FORM 1 AND FORM 2 DECLARATION UNDER SECTION 4(1) OF THE SCHEME SHALL BE MADE IN FORM 1 CONSISTING OF THE DETAILS REGARDING THE APPEAL TO BE SETTLE D. UNDERTAKING TO BE FURNISHED BY THE DECLARANT IN FORM 2 CONCERNING TH E WAIVING OF HIS RIGHT TO SEEK OR PURSUE ANY REMEDY UNDER ANY LAW IS TO BE ACCOMPANIED ALONG WITH FORM 1. (II) CERTIFICATE FROM THE DESIGNATED AUTHORITY IN FOR M 3 THE DESIGNATED AUTHORITY WITHIN 15 DAYS FROM THE RECEIPT OF THE DECLARATION IN FORM 1 AND FORM 2 WILL ISSUE A CERTIFICATE IN F ORM 3 UNDER SECTION 5(1) OF THE SCHEME DETERMINING THE AMOUNT PAYABLE UNDER THE SCHEME. (III) PAYMENT OF TAXES AND WITHDRAWAL OF APPEAL THE DECLARANT SHALL PAY THE AMOUNT (IF NOT ALREADY PAID) AS DETERMINED IN FORM 3 WITHIN 15 DAYS FROM THE DATE OF RECEIPT OF SUCH CE RTIFICATE. THE DECLARANT IS ALSO REQUIRED TO WITHDRAW THE APPEAL FOR WHICH THE DECLARATION IS FILED AFTER RECEIPT OF CERTIFICATE UNDER SECTION 5(1) OF THE SCHEME. 3 ITA NOS.1722 TO 1732/PUN/2019 4. AS ALREADY NOTED, THE ASSESSEE HAS DULY FILED THE DECLA RATIONS IN FORM 1 AND FORM 2 AND THE DESIGNATED AUTHORITY HAS ALSO ISSUED THE CERTIFICATE IN FORM 3 AS PER SECTION 5(1) OF THE SCHEME DETERMINING THE TAX PAYABLE BY THE ASSESSEE UNDER THE SCHEME. ON RECEIPT OF THE SAID CERT IFICATE IN FORM 3, THE ASSESSEE IS NOW SEEKING TO WITHDRAW THESE BUNCH OF APP EALS AS REQUIRED UNDER THE SCHEME AND KEEPING IN VIEW THAT THE ASSESSEE HAS D ULY COMPLIED WITH THE NECESSARY REQUIREMENTS UNDER THE SCHEME, WE PERMIT THE WITHDRAWAL OF THESE APPEALS FILED BY THE ASSESSEE AND DISMISS THE SAME AS WITHDRAWN. 5. IN THE RESULT, ALL THE ELEVEN APPEALS FILED BY THE ASSESS EE ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED ON THIS 27 TH DAY OF NOVEMBER, 2020. SD/- SD/- ( PARTHA SARATHI CHAUDHURY ) ( P.M. JAGTAP ) JUDICIAL MEMBER VICE PRESIDENT / PUNE; / DATED : 27 TH NOVEMBER, 2020. YAMINI / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT(A)-1, KOLHAPUR. 4. THE PR. CIT-1, KOLHAPUR. 5 . , , !'# , / DR, ITAT, A BENCH, PUNE. 6. $% / GUARD FILE. / BY ORDER, // TRUE COPY // SENIOR PRIVATE SECRETARY , / ITAT, PUNE.