SWAROOP ARJUNRAM MISTRY, PUNE V. ITO WARD6(3), PUNE

ITA 2124/PUN/2019

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 8135 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 7 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-08-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 31-12-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: SARVESHA BAJ
• Section: 2; 201; 20

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH SMC , PUNE VIRTUAL COURT BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI , JUDICIAL MEMBER I TA NO. 212 4 /PUN/201 9 / ASSESSMENT YEAR : 20 1 5 - 1 6 SWAROOP ARJUNRAM MISTRY G1004, WONDER GALAXY, WONDER CITY, PUNE BANGALORE HIGHWAY, PUNE 411046 PAN: A HYPM4742Q VS. ITO, WARD 6 ( 3 ) , PUNE APPELLANT RESPONDENT / ORDER TH IS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER PASSED BY THE CIT (A) - 4 , PUNE ON 23 - 1 0 - 201 9 IN RELATION TO THE ASSESSMENT YEAR 20 1 5 - 1 6 . 2. BEFORE US, THE LD. AR HAS FILED A LETTER DATED 0 9 - 0 8 - 2021 SEEKING PERMISSION TO WITHDRAW TH E APPEAL UNDER A SSESSEE BY : SMT. SARVESHA BAJ RE VENUE BY : SHRI S.P WALIMBE DATE OF HEARING 30 - 0 8 - 202 1 DATE OF PRONOUNCEME NT 3 0 - 0 8 - 202 1 ITA NO . 212 4 /PUN/ 201 9 SWAROOP ARJUNRAM MISTRY 2 VIVAD SE VISHWAS SCHEME UNDER THE DIRECT TAXES VIVAD SE VISHWAS ACT, 2020. THE RELEVANT CONTENTS OF SUCH LETTER READS AS UNDER : WITH REFERENCE TO THE ABOVE SUBJECT, IT IS RESPECTFULLY SUBMITTED THAT THE APPELLANT HAS OPTED FOR THE DIREC T TAX VIVAD SE VISHWAS ACT, 2020 (DTVSV ACT), TO SETTLE THE DISPUTE PENDING BEFORE YOUR HONOURS. IN THIS REFERENCE, THE APPELLANT HAD SUBMITTED FORM 1 AND FORM 2 IN ACCORDANCE WITH RULE 3 OF THE DIRECT TAX VIVAD SE VISHWAS RULES, 2020 (THE RULES) ON 2 4 TH DECEMBER, 2020. COPY OF THE FORM 1 & 2 IS ATTACHED HEREWITH AS ANNEXURE - 1 FOR YOUR HONOURS READY REFERENCE AND RECORD. FURTHER, THE DESIGNATED AUTHORITY ISSUED FORM 3 IN ACCORDANCE WITH RULE 3 OF THE RULES ON 27 TH JANUARY, 2021. COPY OF THE FORM 3 IS ATTACHED HEREWITH AS ANNEXURE - 2 FOR YOUR HONOURS READY REFERENCE AND RECORD. IN VIEW OF THE ABOVE, AND IN ACCORDANCE WITH SECTION 4(3) OF THE DTVSV ACT, THE APPELLANT IS HEREBY WITHDRAWING THE CURRENT APPEAL FILED ON 31 ST DECEMBER, 2019. THE APPELLAN T HAS ALREADY PAID THE ENTIRE DEMAND RAISED IN FROM - 3. THE APPELLANT REQUESTS YOUR HONOUR TO KINDLY GRANT PERMISSION TO WITHDRAW THE APPEAL, SO THAT IT CAN PROCEED UNDER THE DTVSV ACT AND SETTLE THE DISPUTE. ITA NO . 212 4 /PUN/ 201 9 SWAROOP ARJUNRAM MISTRY 3 3. ON PERUSAL OF THE ABOVE LETTER AND HAVING NO OBJECTION FROM THE SIDE OF LD. DR, WE ALLOW THE REQUEST OF LD. AR TO WITHDRAW THE APPEAL. 4 . IN THE RESULT, THE APPEAL IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 30 TH AUGUST , 2021 . SD/ - SD/ - ( S.S.VISWANETHRA RAVI ) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT PUNE ; DATED : 30 TH AUGUST , 2021 GCVSR /SB / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. THE CIT(A) - 4 , PUNE 4 . 5. THE PR. CIT - 3 , PUNE DR SMC , ITAT, PUNE 6 . / GUARD FILE / BY ORDER, / / TRU E COPY // SENIOR PRIVATE SECRETARY , / ITAT, PUNE ITA NO . 212 4 /PUN/ 201 9 SWAROOP ARJUNRAM MISTRY 4 DATE 1. DRAFT DICTATED ON 3 0 - 0 8 - 202 1 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 3 0 - 0 8 - 202 1 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 WHI CH FILE GOES TO THE HEAD CLERK 10. DATE ON WHICH FILE GOES TO THE A.R. 11. DATE OF DISPATCH OF ORDER.