Deputy Commissioner of Income-tax, Circle - 5, Pune V. T and T Group, Pune

ITA 2047/PUN/2017

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 5461 (ITAT-PUNE)
• Duration Of Justice: 3 year(s) 1 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-10-2020
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 06-10-2020
• Assessment Year: 2012-2013
• Appeal Filed On: 24-08-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S P WALIMBE
• Assessee Lawyers: HARI KRISHAN
• Section: 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, PUNE (THROUGH VIRTUAL COURT) BEFORE SHRI R.S.SYAL, VP AND SHRI PARTHA SARATHI CHAUDHURY , JM . / I TA NO. 2047 /PUN/20 17 / ASSESSMENT YEAR : 2012 - 13 THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 5, PUNE. ....... / APPELLANT / V/S. T AND T GROUP, B 1, VASANT VIHAR, BIBEWADI - KONDHWA ROAD, PUNE - 411 037 PAN: AADFT7118D / RESPONDENT REVENUE BY : SHRI S.P WALIMBE A SSESSEE BY : SHRI HARI KRISHAN / DATE OF HEARING : 0 6 . 10 .2020 / DATE OF PRONOUNCEMENT : 07 .10 .2020 / ORDER PER PARTHA SARATHI CHAUDHU RY, JM : THIS APPEAL PREFERRED BY THE REVENUE EMANATES FROM THE ORDER OF THE LD. CIT(APPEALS) - 4, PUNE DATED 15.03.2017 FOR THE ASSESSMENT YEAR 2012 - 13 AS PER THE GROUNDS OF APPEAL ON RECORD. 2 ITA NO. 2047 /PUN/20 17 A.Y. 2012 - 13 2. THE LD. AR FOR THE ASSESSEE THROUGH VIDEO CONFERENCE SUBMITTED THAT THE ASSESSEE WANTS TO AVAIL THE 'VIVAD SE VISHWAS SCHEME' AND HAS FILED AN APPLICATION DATED 01.10.2020 ALONG WITH FORM - 3 IN THIS REGARD BY STATING AS FOLL OWS: 1. I RESPECTFULLY SUBMIT THAT THE ABOVE APPEAL IS FIXED FOR HEARING ON 05.10.2020. 2. THE ASSESSEE HAS AVAILED OF THE 'VIVAAD SE VISHWAS SCHEME' UNDER THE 'DIRECT TAXES VIVAD SE VISHWAS ACT 2020' IN RES P ECT OF THIS APPEAL BY THE REVENUE. THE DESIGNATED AUTHORITY (PRINCIPLE COMMISSIONER OF INCOME TAX, PUNE - 3) HAS ISSUED RELEVANT FORM N O .3 UNDER THE SAID SCHEME. (COPY ENCLOSED). 3. IN VIEW OF THIS IT IS REQUESTED THAT THE SAID APPEAL OF THE DEPARTMENT MAY KINDLY BE DISMISSED, IF DEEMED FIT. 3. THE LD. DR DID NOT RAISE ANY OBJECTION, HOWEVER, PLEADED FOR P ROTECTION THAT, IF THE ASSESSEES APPLICATION UNDER THE SCHEME IS REJECTED BY THE AUTHORITIES, THE APPEAL OF THE REVENUE MAY BE RESTORED. THE LD. D R ALSO SUBMITTED THAT IF SUCH AN ASSURANCE IS RECORDED IN THE ORDER, HE WOULD WITHDRAW THIS AP PEAL BEFORE THE TRIBUNAL. 4 . AFTER HEARING THE SUBMISSIONS OF BOTH THE PARTIES , WE DISMISS THIS APPEAL OF THE REVENUE AS WITHDRAWN WITH THE CONDITION THAT THE SAME SH ALL BE RESTORED IN CASE THE AUTHORITIES DO NOT APPROVE THE APPLICATION FILED BY THE ASSESSEE FOR RESOLUTION OF THE DISPUTE UNDER 'VIVAD SE VISHWAS SCHEME'. 5 . IN THE RESULT , APPEAL OF THE REVENUE IS DISMISSED AS WITHDRAWN. ORDER PRO NOUNCED ON 07 TH DAY OF OCTOB ER, 20 20 . SD/ - SD/ - R.S.SYAL PARTHA SARATHI CHAUDHURY VICE PRESIDENT JUDICIAL MEMBER / PUNE; / DATED : 07 TH OCTOBER , 2020. SB 3 ITA NO. 2047 /PUN/20 17 A.Y. 2012 - 13 / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT(APPEALS) - 4, PUNE. 4. THE PR. CIT - 3, PUNE. 5 . , , , / DR, ITAT, A BENCH, PUNE. 6 . / GUARD FILE. // TRUE COPY // / BY ORDER, / PRIVATE SECRETARY , / ITAT, PUNE . 4 ITA NO. 2047 /PUN/20 17 A.Y. 2012 - 13 DATE 1 DRAFT DICTATED ON 0 6 .10 .2020 SR.PS/PS 2 DRAFT PLACED BEFORE AUTHOR 07 .10 .2020 SR.PS/PS 3 DRAFT PROPOSED AND PLACED BEFORE THE SECOND MEMBER JM/AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER AM/JM 5 APPROVED DRAFT COMES TO THE SR. PS/PS SR.PS/PS 6 KEPT FOR PRONOUNCEMENT ON SR.PS/PS 7 DATE OF UPLOADING OF ORDER SR.PS/PS 8 FILE SENT TO BENCH CLERK SR.PS/PS 9 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK 10 DATE ON WHICH FILE GOES TO THE A.R 11 DATE OF DISPATCH OF ORDER