Late Shri Babanlal Bhikulal Agrawal, Jalgaon V. Income-tax Officer,

ITA 18/PUN/2015

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 3879 (ITAT-PUNE)
• Duration Of Justice: 6 year(s) 1 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 29-12-2020
• Assessment Year: 2002-2003
• Appeal Filed On: 06-01-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 22

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, PUNE (THROUGH VIRTUAL COURT) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER . / I TA NO. 18 /PUN/20 15 / ASSESSMENT YEAR : 2002 - 03 LATE SHRI BABANLAL BHIKULAL AGARWAL, THROUGH L/H SHRI ANIL BABANLAL AGARWAL, 84 - 85 MAIN ROAD, RAVER, PIN - 425 508, DIST. JALGAON PAN : AA BHA7676P ....... / APPELLANT / V/S. THE INCOME TAX OFFICER, WARD 2(2), JALGAON. / RESPONDENT A SSESSEE BY : SHRI SUNIL GANOO REVENUE BY : SHRI SUDHENDU DAS / DATE OF HEARING : 2 9 . 0 1 .2021 / DATE OF PRONOUNCEMENT : 22 .0 2 .2021 / ORDER PER BENCH: THIS APPEAL PREFERRED BY THE ASSESSEE EMANATES FROM THE ORDER OF THE LD. CIT(APPEALS) - 2, NASHIK DATED 28.10.2014 FOR THE ASSESSMENT YEAR 2002 - 03 AS PER THE GROUNDS OF APPEAL ON RECORD. 2. THE LD. AR FOR THE ASSESSEE THROUGH VIDEO CONFERENCE SUBMITTED THAT THE ASSESSEE WANTS TO WITHDRAW THE GROUNDS OF APPEALS IN LIGHT OF THE ASSESSEE OPTING FOR RESOLUTION U NDER THE PROVISIONS ENUMERATED IN THE DIRECT 2 ITA NO. 18 /PUN/20 15 A.Y. 2002 - 03 TAX VIVAD SE VISHWAS ACT, 2020 (THE VSV ACT) AND HAS FILED AN APPLICATION DATED 29.01.2021 ALONG WITH FORM - 3 IN THIS REGARD BY STATING AS FOLLOWS: 1. THE APPELLANT SUBMITS THAT HE HAS FILED A DECLARATION UN DER VIVAD SE VISHWAS SCHEME ON 12/10/2020 BEFORE THE HON DESIGNATED AUTHORITY REGARDING AFORESAID BOTH THE APPEALS. 2. THIS IS TO INTIMATE YOU THAT CERTIFICATE IN FORM 3 UNDER SECTION 5(1) OF THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 IS ISSUED BY THE LEA RNED DESIGNATED AUTHORITY PCIT NASHIK 1 ON 22.01.2021. COPY OF THE SAME IS ENCLOSED FOR YOUR INFORMATION AND RECORDS. 3. IN VIEW OF THE ABOVE, THE IMPUGNED BOTH THE APPEALS REFERRED ABOVE MAY PLEASED BE TREATED AS WITHDRAWN. THE LD. DR HAS NO OBJECTION IN CASE THE ASSESSEE WISHES TO WITHDRAW THE APPEAL. HENCE, WE PERMIT THE WITHDRAWAL. APPEAL OF ASSESSEE IS DISMISSED BEING WITHDRAWN. 3. IN THE RESULT , THE APPEAL OF ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER PRO NOUNCED ON 22 ND DAY OF FEBRUARY , 20 2 1 . SD/ - SD/ - WASEEM AHMED PARTHA SARATHI CHAUDHURY ACCOUNTANT MEMBER JUDICIAL MEMBER / PUNE; / DATED : 22 ND FEBRUARY, 2021 . SB / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT(APPEALS) - 2, NASHIK. 4. THE PR. CIT - 2, NASHIK 5 . , , , / DR, ITAT, B BENCH, PUNE. 6 . / GUARD FILE. / BY ORDER, // TRUE COPY // / PRIVATE SECRETARY , / ITAT, PUNE . 3 ITA NO. 18 /PUN/20 15 A.Y. 2002 - 03 DATE 1 DRAFT DICTATED ON 2 9 . 0 1 .202 1 SR.PS/PS 2 DRAFT PLACED BEFORE AUTHOR 2 9 .0 1 .202 1 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