Eiffel Hills and Dales Pvt. Ltd, Pune V. Deputy Commissioner of Income-tax, Circle - 1(2), Pune

ITA 1745/PUN/2017

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 3417 (ITAT-PUNE)
• Duration Of Justice: 4 year(s) 9 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-04-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2013-2014
• Appeal Filed On: 19-07-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, PUNE BEFORE SHRI S.S. GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER ITA No. 1745/PUN/2017 (Assessment Year: 2013-14) M/s. Eiffel Hills and Dales P. Ltd. 1st Floor, 929, Mantri House Shivaji Nagar, Pune 411004 Vs. DCIT, Circle - 1(2) PMT Buildng, Swargate Pune PAN – AABCE8028J Appellant Respondent Appellant by: None Respondent by: Shri S.P. Walimbe Date of Hearing: 28.04.2022 Date of Pronouncement: 28.04.2022 O R D E R Per S.S. Godara, JM This assessee’s appeal for AY 2013-14 is against the CIT(A) 1, Pune’s order dated 21.04.2017 passed in case No. CIT(A, Pune-1/10270/2016-17 involving proceedings under Section 143(3) of the Income Tax Act, 1961 (in short the Act). 2. During the course of hearing it is found from record that the assessee has moved and application for withdrawal its instant appeal on the ground that it had submitted application before the designated authority under Section 4 of The Direct Tax Vivad Se Vishwas Act, 2020 on 30.01.2021 for settlement of the issue. The department has passed order in Form No.3 under Section 5 of the said Act (copy enclosed) determining the amount of tax payable under the Vivad Se Vishws Scheme and the assessee has paid the tax. In view of the above the assessee made its request for withdrawal of the instant appeal. 3. The learned DR did not raise any objection to this request of the assessee. ITA No. 1745/Pun/2017 M/s. Eiffel Hills and Dales P. Ltd. 2 4. As the impugned issue is settled under Vivad Se Vishaws Scheme of the Government of India, we accept assessee’s request and dismiss the appeal as withdrawn. Order pronounced in the open court on 28 th April, 2022. Sd/- Sd/- (Dipak P. Ripote) (S.S. Godara) Accountant Member Judicial Member Pune, Dated: 28 th April, 2022 Copy to: 1. The Appellant 2. The Respondent 3. The CIT(A) -1, Pune 4. The Pr.CIT - 1, Pune 5. The DR, “A” Bench, ITAT, Pune By Order //True Copy// Assistant Registrar ITAT, Pune Benches, Pune n.p.