ASSTT.COMMISSIONER OF INCOME TAX , CIRCLE-1, NAGPUR V. NISHA SHANTILAL KOTHARI , NAGPUR

ITA 20/NAG/2020

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 0912 (ITAT-NAGPUR)
• Duration Of Justice: 1 year(s) 1 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-03-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2011-2012
• Appeal Filed On: 22-01-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AGNES P THOMAS

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL BENCH, NAGPUR (AT E-COURT, PUNE) BEFORE SHRI INTURI RAMA RAO, AM AND SHRI S. S. VISWANETHRA RAVI, JM . / ITA NOS.20 & 21/NAG/2020 / ASSESSMENT YEARS : 2011-12 & 2013-14. THE ASST. COMMISSIONER OF INCOME TAX, ....... / APPELLANT NAGPUR. / V/S. NISHA SHANTILAL KOTHARI, 702, MOHINI RAJ APARTMENT, KHARE TOWN, WHC ROAD, SHIVAJI NAGAR, NAGPUR 440 010. PAN : ABMPK3997M. / RESPONDENT ASSESSEE BY : SHRI ABHAY AGRAWAL. REVENUE BY : SMT. AGNES P. THOMAS. / DATE OF HEARING : 05.03.2021 / DATE OF PRONOUNCEMENT : 05.03.2021 / ORDER THE APPEALS FILED BY THE REVENUE ARE DIRECTED AGAINST TH E SEPARATE ORDERS PASSED BY THE LEARNED COMMISSIONER OF INCOME TA X (APPEALS) 1, NAGPUR DATED 14.11.2019 FOR THE ASSESSMENT YEARS 2011-12 A ND 2013-14. 2. BEFORE US, THE APPELLANT FILED A LETTER DATED 15.12.202 0 SEEKING PERMISSION TO WITHDRAW THE APPEALS ON THE GROUND THAT THE ASSESSEE HAS OPTED VIVAD SE VISHWAS SCHEME, 2020 IN THE ABOVE CAPTION ED APPEALS. THE APPELLANT ALSO FILED COPIES OF FORM NO.4 ISSUED BY THE PRIN CIPAL COMMISSIONER OF INCOME TAX, NAGPUR 1 STATING DETAILS OF PAYMENTS MADE UNDER VIVAD SE VISHWAS SCHEME, 2020. 2 3. ON THE OTHER HAND, THE LEARNED AUTHORISED REPRESEN TATIVE SUBMITTED THAT THE ISSUE INVOLVED IN THESE APPEALS STAND SETTLED U NDER THE VIVAD SE VISHWAS SCHEME, 2020 AND HENCE, INTENDS TO WITHDRAW THE SAME UNDER VIVAD SE VISHWAS SCHEME 2020. 4. IN THE CIRCUMSTANCES, WE HEREBY GRANT PERMISSION TO THE APPELLANT TO WITHDRAW THE APPEALS. ACCORDINGLY, THE APPEALS STAND D ISMISSED AS WITHDRAWN. 5. IN THE RESULT, THE APPEALS FILED BY THE REVENUE ARE D ISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 5 TH DAY OF MARCH, 2021. SD/- SD/- (S. S. VISWANETHRA RAVI) (IN TURI RAMA RAO) / JUDICIAL MEMBER / ACCOUNTANT MEMBER / PUNE; / DATED : 5 TH MARCH, 2021. YAMINI / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT(APPEALS) 1 NAGPUR. 4. THE PR.CIT-1, NAGPUR. 4 . , , / DR, ITAT, NAGPUR PUNE; 5. ! / GUARD FILE. / BY ORDER, // TRUE COPY // SENIOR PRIVATE SECRETARY , / ITAT, PUNE.