Parashuram Ramappa Pammar, Belgavi V. Joint Commissioner of Income Tax, Range - 1, Belgavi

ITA 20/PAN/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 0205 (ITAT-PANAJI)
• Duration Of Justice: 2 year(s) 5 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-07-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2012-2013
• Appeal Filed On: 04-02-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: ARISES OUT OF DATED PASSED
• Section: 13; 22; 12

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH, PANAJI AT PUNE VIRTUAL COURT BEFORE SH RI R.S. SYAL, VICE PRESIDENT AND SH RI S.S.VISWANETHRA RAVI , J UDICIAL MEMBER . / ITA NO. 20 / PA N /201 9 / ASSESSMENT YEAR S : 20 12 - 13 SHRI PARASHURAM RAMAPPA PAMMAR, CIVIL CONTRACTOR, AT KALAMAD (DLT), POST KALAMAD, TAL. RAMDURG, DIST. BELGA VI PAN : ASYPP2918A VS. JCIT, RANGE - 1, BELAGAVI APPELLANT RESPONDENT / ORDER TH IS APPEAL BY THE ASSESSEE ARISE S OUT OF THE ORDER DATED 29 - 11 - 2018 PASSED BY THE CIT(A) , BELAGAVI IN RELATION TO THE ASSESSMENT YEAR 20 12 - 13 . 2. BEFORE US, THE ASSES SEE HAS FILED A LETTER DATED 2 3 - 04 - 2021 SEEKING WITHDRAWAL OF THE APPEA L. THE RELEVANT CONTENTS OF SUCH LETTER READS AS UNDER : WITH REFERENCE TO THE SUBJECT CITED ABOVE IT IS SUBMITTED THAT I HAVE FILED AN APPEAL ON 02.01.2018 FOR THE ASST. YEAR 2012 - 2013 AGAINST THE ORDER OF APPEAL PASSED BY THE LEARNED COMMISSIONER OF INCO ME TAX (APPEALS), BELAGAVI AND THE SAID APPEAL IS PENDING BEFORE YOUR HONOUR. ASSESSEE BY NONE (WITHDRAWAL APPLICATION) REVENUE BY SHRI PRABHAT JHA DAT E OF HEARING 2 2 - 07 - 2021 DATE OF PRONOUNCEMENT 22 - 0 7 - 2021 ITA NO. 20 /PAN/201 9 PARASHURAM R. PAMMAR 2 FURTHER, IT IS SUBMITTED THAT AT PRESENT I WISH TO AVAIL THE BENEFIT UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT AS PER GAZETTE ORDER NO.CG - DL - E - 17032020 - 218716, DATED 17.03.202 0 AND I AM ENCLOSING THE FORM - 3 CERTIFICATE FROM PRINCIPAL COMMISSIONER OF INCOME TAX, HUBLI, THE SAID APPEAL IS REQUIRED TO BE WITHDRAWN AS PER THE PROVISIONS OF VIVAD SE VISHWAS SCHEME. THEREFORE, IN VIEW OF THE SAID VIVAD SE VISHWAS SCHEME AND GOVT. OR DER I MAY KINDLY BE PERMITTED TO WITHDRAW THE SAID APPEAL FOR WHICH THE ACT OF YOUR KINDNESS I REMAIN VERY GRATEFUL. 3. THE LD. DR DID NOT RAISE ANY OBJECTION TO THE WITHDRAWAL OF THE APPEAL FILED BY THE ASSESSEE. AS SUCH, THE ASSESSEE IS PERMITTED T O WITHDRAW THE APPEAL. 4. IN THE RESULT, THE APPEA L IS DISMISSED AS WITHDRAWN. O RDER PRONOUNCED IN THE OPEN COURT ON 22 ND JULY , 2021 . SD/ - SD/ - ( S.S.VISWANETHRA RAVI ) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT PUNE ; DATED : 22 ND JULY , 2021 /GCVSR / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. 4. THE CIT( A ), BELAGA VI THE PR. CIT , HUBLI 5 . 6 . DR, ITAT, PANAJI BENCH, PANAJI / GUARD FILE . / BY ORDER, // TRUE COPY // SENIOR PRIVATE SECRETARY , / ITAT, PUNE ITA NO. 20 /PAN/201 9 PARASHURAM R. PAMMAR 3 DATE 1. DRAFT DICTATED ON 22 - 07 - 2021 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 22 - 07 - 2021 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.