SAPRE AUTO ANCILLARIES, KOLHAPUR V. ACIT Circle-2, KOLHAPUR

ITA 1935/PUN/2019

AI Insights

The case involves M/s. Sapre Auto Ancillaries, who appealed against the order of the CIT(A)-2, Kolhapur for the assessment year 2015-16. The appeal was related to proceedings under Section 143(3) of the Income Tax Act, 1961. The assessee decided to withdraw the appeal, citing their participation in the 'Vivad Se Vishwas Scheme', a government initiative aimed at resolving tax disputes. The tribunal did not oppose the withdrawal and dismissed the appeal accordingly.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 137521 (ITAT-PUNE)
• Duration Of Justice: 3 year(s) 1 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-01-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 11-01-2023
• Assessment Year: 2015-2016
• Appeal Filed On: 08-12-2019
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI S.S. GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER ITA No.1935/PUN/2019 निर्धारण वषा / Assessment Year : 2015-16 Sapre Auto Ancillaries B-10, MIDC, Shiroli, Kolhapur – 416122 PAN : ABBFS5533J Vs. ACIT, Circle 2, Kolhapur Appellant Respondent आदेश / ORDER PER S.S. GODARA, JM : This assessee‟s appeal for AY 2015-16 arises against the CIT(A)-2, Kolhapur‟s order dated 11-10-2019, passed in case No.Kop./CIT(A)-2/222/2017-18, in proceedings under Section 143(3) of the Income Tax Act, 1961, in short „the Act‟. Case called twice. None appears at the assessee‟s behest. It is accordingly proceeded ex-parte. 2. It emerges at the outset that the assessee has filed a letter dated 17.12.2022 seeking to withdraw the instant appeal as follows: Assessee by None Revenue by Shri M.G. Jasnani Date of hearing 12-01-2023 Date of pronouncement 20-01-2023 ITA No.1935/PUN/2019 M/s. Sapre Auto Ancillaries 2 “We are in receipt of your notice to attend the hearing fixed on 15/12/2022. We have received this notice on 16/12/2022 at 02 PM. (Copy enclosed). We had received your notice on 04/10/2022 to attend the hearing on 08/12/2022 and we have already submitted the reply on 25/11/2022. (Copy enclosed) We would like to inform you that we have opted for Vivad Se Vishwas Scheme through Form 1 and Form 2 Dated 29/01/2021 and we received Form 3 on 08/02/2021 from CIT. (copy enclosed) We have submitted Form 4 mentioning the details of tax payment made on 05/10/2021. (copy enclosed) We received Form 5 on 02/03/2022 from CIT. (Copy enclosed) In view of the above you are requested to kindly drop the proceedings, as we have opted for Vivad Se Vishwas Scheme and also paid the Tax liability within due date.” 3. The department is fair enough in not opposing to the assessee‟s foregoing withdrawal request. Ordered accordingly. 4. This assessee‟s appeal is dismissed as withdrawn in foregoing terms. Order pronounced in the Open Court on 20 th January, 2023. Sd/- Sd/- (DIPAK P. RIPOTE) (S.S. GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER प ु णे Pune; ददिधांक Dated : 20 th January, 2023 GCVSR ITA No.1935/PUN/2019 M/s. Sapre Auto Ancillaries 3 आदेश की प्रतिलिपि अग्रेपिि/Copy of the Order is forwarded to: 1. अपीऱधर्थी / The Appellant; 2. प्रत्यर्थी / The Respondent; 3. The CIT(A)-2, Kolhapur 4. 5. The Pr.CIT-2, Kolhapur विभागीय प्रविविवि, आयकर अपीलीय अविकरण, पुणे “B” / DR „B‟, ITAT, Pune 6. गार्ड फाईल / Guard file आदेशान ु सार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अविकरण ,पुणे / ITAT, Pune Date 1. Draft dictated on 16-01-2023 Sr.PS 2. Draft placed before author 17-01-2023 Sr.PS 3. Draft proposed & placed before the second member JM 4. Draft discussed/approved by Second Member. JM 5. Approved Draft comes to the Sr.PS/PS Sr.PS 6. Kept for pronouncement on Sr.PS 7. Date of uploading order Sr.PS 8. File sent to the Bench Clerk Sr.PS 9. Date on which file goes to the Head Clerk 10. Date on which file goes to the A.R. 11. Date of dispatch of Order.