Shubham Industries, Pune V. Deputy Commissioner of Income-tax, Circle - 8, Pune

ITA 1978/PUN/2017

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 7391 (ITAT-PUNE)
• Duration Of Justice: 4 year(s) 6 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-03-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 20-08-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

आयकर अपीलीय अिधकरण “ए” ᭠यायपीठ पुणे मᱶ । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI PARTHA SARATHI CHAUDHURY, JM AND DR. DIPAK P. RIPOTE, AM आयकर अपील सं. / ITA No.1978/PUN/2017 िनधाᭅरण वषᭅ / Assessment Year : 2012-13 Shubham Industries, 1169, Alandi Phata, Mandenkarwadi, Pune – 410 501. PAN: ABXFS 9255 R .......अपीलाथᱮ /Appellant बनाम / V/s. The Dy. Commissioner of Income Tax, Circle-8, Pune ......ᮧ᭜यथᱮ / Respondent Revenue by : Shri S.P.Walimbe Assessee by : None सुनवाई कᳱ तारीख / Date of Hearing : 08.03.2022 घोषणा कᳱ तारीख / Date of Pronouncement : 08.03.2022 आदेश / ORDER PER DR. DIPAK P. RIPOTE, AM: This is an appeal filed by the Assessee directed against the order of ld.Commissioner of Income Tax(Appeals)-9, Pune dated 30.06.2017 for the Assessment Year 2012-13. 2. The appeal came up hearing on today i.e. 08.03.2022. None appeared on behalf of the assessee. However, perusal of record reveals that the assessee has already filed an application dated 04.10.2021 for withdrawal of appeal on the ground the assessee has already settled dispute with income tax department by availing the benefits of Vivad se Visvas Scheme - ITA No.1978/PUN/2017 for A.Y. 2012-13 Shubham Indusstries 2 2020 (VSV-20) and received Form-3 of VSV-20 from designated authority vide certificate No.235070090310121 dated 31.01.2021. The assessee prayed that he may be allowed to withdraw his appeal. 3. On the other hand the learned Departmental Representative (DR) submits that he has no objection, if the appeal of the assessee is dismissed as withdrawn. 4. We have considered the contents of the application filed by the assessee and the submissions of the Ld.DR for the Revenue. Considering the facts that the assessee has already filed application before the prescribed authority and settled the tax liability with the income–tax department under VSV-20 and have received Form-3 vide acknowledgement No. 235070090310121 dated 31.01.2021 from designated authority. Hence, the appeal of the assessee is dismissed as withdrawn 5. In the result, the appeal filed by the Assessee stands dismissed as ‘withdrawn’. Order pronounced in the open Court on 8 th Ma rch, 2022. Sd/- Sd/- (PARTHA SARATHI CHAUDHURY) (DR. DIPAK P. RIPOTE) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; ᳰदनांक / Dated : 8 th March, 2022/ SGR* ITA No.1978/PUN/2017 for A.Y. 2012-13 Shubham Indusstries 3 आदेश कᳱ ᮧितिलिप अᮕेिषत / Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant. 2. ᮧ᭜यथᱮ / The Respondent. 3. The CIT(A)-9, Pune. 4. The Pr. CIT-3, Pune. 5. िवभागीय ᮧितिनिध, आयकर अपीलीय अिधकरण, “ए” बᱶच, पुणे / DR, ITAT, “A” Bench, Pune. 6. गाडᭅ फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // TRUE COPY // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे/ITAT, Pune.