Ramdayal Hanumandas Soni, Nashik V. Deputy Commissioner of Income-tax, (CPC) -TDS, Ghaziabad

ITA 1866/PUN/2017

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 6666 (ITAT-PUNE)
• Duration Of Justice: 3 year(s) 5 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 31-07-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: VITTHAL BHOSALE
• Keywords: TDS
• Section: 201

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 SL. NO. ITA NO(S). NAME OF THE APPLICANT NAME OF RESPONDENT ASST. YEAR QUARTER FORM 1 - 7 1860/PUN/2017 1861/PUN/2017 1862/PUN/2017 1863/PUN/2017 1864/PUN/2017 1865/PUN/2017 1866/PUN/2017 RAMDAYAL HANUMANDAS SONI 4303/4304, TILAK MAIDAN, YEOLA, NASHIK PIN - 423 401 PAN:AABFR7037B DCIT, CPC - TDS, GHAZIABAD 2013 - 14 2013 - 14 2013 - 14 201 4 - 15 2014 - 15 2014 - 15 2014 - 1 5 Q2 Q3 Q4 Q1 Q2 Q3 Q4 26Q 26Q 26Q 26Q 26Q 26Q 26Q A SSESSEE BY : NONE REVENUE BY : SHRI VITTHAL BHOSALE / DATE OF HEARING : 2 8 . 0 1 .2021 / DATE OF PRONOUNCEMENT : 29 .0 1 .2021 / ORDER PER BENCH : THESE SEVEN APPEALS PREFERRED BY THE ASSESSEE EMANATES FROM THE COMMON ORDER OF THE LD. CIT(APPEAL ) - 3, NASHIK DATED 17.05.2017 FOR THE ASSESSMENT YEARS 2013 - 14 & 2014 - 15 AS PER THE GROUNDS OF APPEAL ON RECORD. 2. THE ASSESSEE BY FILING AN APPLICATION DATED 27.01.2021 SUBMITTED THAT THE ASSESSEE HAS FILED APPLICATION UNDER VIVAD SE VISHWAS SCHEME FOR THE CAPTIONED YEAR I.E. 2013 - 14 AND THE SAID APPLICATION IS IN THE PROCESS AND IS WAITING FOR ACCEPTANCE OF THE SAME. THE ASSESSEE DID NOT GET FORM 3 FROM THE 2 ITA NO S . 1860 TO 1866 /PUN/20 17 A.Y S . 2013 - 14 & 2014 - 15 RESPONDENT. THE ASSESSEE IS READY TO WITHDRAW THESE APPEALS UNDER THE CIRCUMSTANCES IF A CONDITIONAL ORDER IS PASSED TO THAT EFFECT. 3. THE L D. DR HAS NO OBJECTION IN CASE THE ASSESSEE WISHES TO WITHDRAW THE APP EALS. 4. IN VIEW OF THE REQUEST MADE BY THE ASSESSEE, WE PERMIT THE ASSESSEE T O WITHDRAW THE SE APPEAL S . HOWEVER, IF THE RESPONDENT DEPARTMENT DISAPPROVES THE APPLICATION OF THE ASSESSEE FILED UNDER VIVAD SE VISHWAS SCHEME, THE ASSESSEE IS AT LIBERTY TO F ILE AN APPLICATION TO RESTORE THESE APPEALS BEFORE THIS TRIBUNAL. 5. IN THE RESULT, APPEAL S OF THE ASSESSEE ARE DISMISSED AS WITHDRAWN. ORDER PRO NOUNCED ON 29 TH DAY OF JANUARY , 20 2 1 . SD/ - SD/ - WASEEM AHMED PARTHA SARATHI CHAUDHURY ACCOUNTANT MEMBER JUDICIAL MEMBER / PUNE; / DATED : 29 TH JANUARY, 2021 . SB / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT(APPEAL) - 3, NASHIK. 4. THE CIT, TDS, PUNE. 5 . , , , / DR, ITAT, B BENCH, PUNE. 6 . / GUARD FILE. / BY ORDER, // TRUE COPY // / PRIVATE SECRETARY , / ITAT, PUNE . 3 ITA NO S . 1860 TO 1866 /PUN/20 17 A.Y S . 2013 - 14 & 2014 - 15 DATE 1 DRAFT DICTATED ON 2 8 . 0 1 .202 1 SR.PS/PS 2 DRAFT PLACED BEFORE AUTHOR 2 8.0 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