Vijay Tukaram Raundal, Pune V. Principal Commissioner of Income-tax, Circle - 2, Pune

ITA 192/PUN/2022

AI Insights

The case involved an appeal by Vijay Tukaram Raundal against a revisionary order passed by the Pr. Commissioner of Income Tax-2, Pune, under section 263 of the Income-tax Act, 1961. This revisionary order was based on a regular assessment order passed under section 143(3) of the Act by the Assistant Commissioner of Income Tax, Circle-2, Pune, for the assessment year 2017-18. The appeal was heard by the Income Tax Appellate Tribunal, Pune 'B' Bench. During the proceedings, the assessee's representative requested to withdraw the appeal, which was granted by the Tribunal.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 136274 (ITAT-PUNE)
• Duration Of Justice: 13 year(s) 4 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-12-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 06-12-2022
• Assessment Year: misc
• Appeal Filed On: 19-07-2009
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Revision of order
• Section: 263

Judgement Text

॥ आयकर अपीलीय न्यायाधिकरण, पुणे “बी” न्यायपीठ, पुणे में ॥ ITAT-Pune Page 1 of 2 IN THE INCOME TAX APPELLATE TRIBUNAL, PUNE “B” BENCH, PUNE BEFORE HON’BLE SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No. 192/PUN/2020 धििाारण वर्ा / Assessment Year : 2017-2018 Vijay Tukaram Raundal C-708, Teerth Technospace, Baner Rd., Baner, Pune-45. PAN : AAQPR0124G . . . . . . . अपीलार्थी / Appellant बिाम / V/s. Pr. Commissioner of Income Tax-2, Pune . . . . . . . . प्रत्यर्थी / Respondent द्वारा / Represented Assessee by : Shri S. N. Puranik Revenue by : Shri P. R. Mane सुनवाई की तारीख / Date of conclusive Hearing : 07/12/2022 घोषणा की तारीख / Date of Pronouncement : 07/12/2022 आदेश / ORDER PER G. D. PADMAHSHALI, AM; Appeal of the assessee is assailed against the revisionary order of Pr. Commissioner of Income Tax-2, Pune [for short “PCIT”] dt. 22/02/2022 passed u/s 263 of the Income-tax Act, 1961 [for short “the Act”] which dove out of regular assessment order dt. 05/12/2019 passed u/s 143(3) of the Act was passed by Asstt. Commissioner of Income Tax, Circle-2, Pune [for short “AO”] for the assessment year [for short “AY”] 2017-18. Vijay Tukaram Raundal ITA No. 192/PUN/2022 AY: 2017-18 ITAT-Pune Page 2 of 2 2. At the outset, the learned representative for the assessee [for short “AR”] referring to the withdrawal application tendered on 26/06/2022 entreated for withdrawal of the appeal reiterating the contents thereof, recording no objection from the learned departmental representative [for short “DR”] in allowing the withdrawal, we order accordingly. 3. Resultantly, the appeal of the appellant assessee is DISMISSED as withdrawn. In terms of rule 34 of ITAT Rules, the order pronounced in the open court on this Wednesday 07 th day of December, 2022. -S/d- -S/d- S. S. VISWANETHRA RAVI G. D. PADMAHSHALI JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / PUNE ; ददनाांक / Dated : 07 th day of December, 2022. आदेश की प्रधिधलधप अग्रेधर्ि / Copy of the Order forwarded to : 1.अपीलाथी / The Appellant. 2. प्रत्यथी / The Respondent. 3. The Pr. CIT Pune (Mh-India) 4. The Pr. CIT Circle, Pune (Mh-India) 5. दवभागीय प्रदतदनदध,आयकर अपीलीय न्यायादधकरण, पुणे “बी” बेंच / DR, ITAT, Pune “B” Bench, 6. गार्डफ़ाइल / Guard File. आदेशानुसार / By Order, वररष्ठ दनजी सदचव / Sr. Private Secretary आयकर अपीलीय न्यायादधकरण, पुणे / ITAT, Pune.