Gulam Gaus Fakir Saheb Kokni, Nashik V. Deputy Commissioner of Income-Tax, Circle -1 1, Nashik

ITA 197/PUN/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 2072 (ITAT-PUNE)
• Duration Of Justice: 9 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-12-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2016-2017
• Appeal Filed On: 05-02-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 201; 191; 192; 20

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, PUNE (THROUGH VIRTUAL COURT) BEFORE SHRI P.M. JAGTAP , V ICE P RESIDENT (KZ) . / ITA NO S . 1 89 TO 191 /PUN/20 20 / ASSESSMENT YEAR S : 2010 - 11, 2011 - 12 & 20 1 4 - 1 5 MR. GULAMMURTAZA GULAMGAUS KOKNI MARRYAM HOUSE NO.1327, FAKIR SAHEB MANSION B, PHALKE ROAD, LOKHAND BAZAR, NASHIK 422001 PAN : BQDPK4736R ....... / APPELLANT / V/S. THE DY. COMMISSIONER OF INCOME TAX, CIRCLE 1, NASHIK / RESPONDENT . / ITA NO S . 192 TO 197/PUN/2020 / ASSESSMENT YEAR S : 2010 - 11 TO 201 6 - 1 7 MR. GULAM GAUS FAKIRSAHEB KOKNI MARRYAM HOUSE NO.1327, FAKIR SAHEB MANSION B, PHALKE ROAD, LOKHAND BAZAR, NASHIK 422001 PAN : EBNPK6214A ....... / APPELLANT / V/S. THE DY. COMMISSIONER OF INCOME TAX, CIRCLE 1, NASHIK / RESPONDENT ASSESSEE BY : WITHDRAWAL APPLICATION REVENUE BY : SHRI S.P. WALIMBE / DATE OF HEARING : 0 4 . 1 2 .20 20 / DATE OF PRONOUNCEMENT : 04 . 1 2 .20 20 2 ITA NO S . 189 TO 197 / PUN/20 20 / ORDER PER P.M. JAGTAP, VP : THESE APPEALS FILED BY TWO RELATED ASSESSEE S ARE DIRECTED AGAINST RESPECTIVE ORDER S OF LD.CIT(A) - 12, PUNE, DATED 2 2 . 11 .201 9 & 25.11.2019. 2. IN THIS CASE, THE ASSESSEE HAS MOVED APPLICATIONS SEEKING WITHDRAWAL OF THESE APPEALS FILED BY HIM ON THE GROUND THAT THEY HA VE DECIDED TO SETTLE THE DISPUTE INVOLVED IN TH ESE APPEAL S UNDER THE DIRECT TAX VIVAD SE VISHWAS SCHEME , 2020. THE ASSESSEE FURTHER MENTIONED IN THE APPLICATION THAT THEY HA VE DULY FILED THE DECLARATIONS / IN FORM NO.1 AND FORM NO.2, BUT THE DESIGNATED AUTHORITY HAS NOT ISSUED CERTIFICATE IN FORM NO.3 AS PER SECTION 5(1) OF THE SAID SCHEME SO FAR, DETERMINING THE TAX PAYABLE BY THE ASSESSEE UNDER THE SAID SCHEME. 3. KEEPING IN VIEW THE FACTS STATED ABOVE INCLUDING ESPECIALLY THE FACT THAT THE ASSESSEE HAS DULY COMPLIED WITH ALL NECESSARY REQUIREMENTS UNDER THE VIVAD SE VISHWAS SCHEME, 2020, I PERMIT THE ASSESSEE S TO WITHDRAW TH EIR APPEAL S AND DISMISS THE SAID APPEAL S WITH A LIBERTY TO THE ASSESSEE THAT IN CASE THERE IS ANY PROBLEM IN ISSUANCE OF CERTIFICATE IN FORM NO.3 BY THE DESIGNATED AUTHORITY OR ANY SUCH OTHER SITUATION MAKING THE ASSESSEE NOT ELIGIBLE TO OPT 3 ITA NO S . 189 TO 197 / PUN/20 20 FOR THE VIVAD SE VISHWAS SCHEME, 2020, THEY WILL HAVE THE LIBERTY TO APPROACH THIS TRIBUNAL WITH A REQUEST FOR RESTORATION OF TH ESE APPEAL S . 4. IN THE RESULT, ALL THE APPEAL S ARE DISMISSED AS WITHDRAWN. ORDER PRO NOUNCED ON THIS 4 TH DAY OF DECEMBER , 2020. SD/ - ( P.M. JAGTAP ) VICE PRESIDENT / PUNE; / DATED : 4 TH DECEMBER , 2020. GCVSR / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT(A) - 12 , PUNE . 4. THE PR.CIT (CENTRAL) , NAGPUR . 5 . , , / DR, ITAT, SMC PUNE; 6 . / GUARD FILE. / BY ORDER, // TRUE COPY // SENIOR PRIVATE SECRETARY , / ITAT, PUNE.