Panjabi Teckchand V, Pune V. Income-tax Officer, Ward - 8(3), Pune

ITA 2208/PUN/2017

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 3876 (ITAT-PUNE)
• Duration Of Justice: 3 year(s) 5 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 29-12-2020
• Assessment Year: 1996-1997
• Appeal Filed On: 22-09-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: VITTHAL BHOSALE
• Assessee Lawyers: SNEHAL BOTE
• Section: 22

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, PUNE (THROUGH VIRTUAL COURT) BEFORE SHRI WASEEM AHMED, AM AND SHRI PARTHA SARATHI CHAUDHURY, JM . / ITA NO. 2208 /PUN/201 7 / ASSESSMENT YEAR : 1996 - 97. SHRI PANJABI TECKCHAND, ....... / APPELLANT SHRI KHANDELWAL JAIN & ASSOCIATES, CHARTERED ACCOUTANTS, LEVEL 3, RIVERSIDE BUSINESS BAY, PLOT NO.84, WELLESLEY ROAD, NEAR RTO, PUNE 411 001. PAN : AFGPP2089M. / V/S. THE INCOME TAX OFFICER, WARD 8(3), PUNE. / RESPONDENT ASSESSEE BY : SHRI SNEHAL BOTE. REVENUE BY : SHRI VITTHAL BHOSALE. / DATE OF HEARING : 2 9 .01. 20 21 / DATE OF PRONOUNCEMENT : 22 .0 2 .2021 / ORDER PER BENCH : TH E APPEAL F ILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS) , PUNE 10 DATED 28.07.2017 FOR THE ASSESSMENT YEAR 1996 - 97. 2. THE LD. AR FOR THE ASSESSEE THROUGH VIDEO CONFERENCE SUBMITTED THAT THE ASSESSEE WANTS TO WITHDRAW THE GROUNDS OF APPEALS IN LIGHT OF THE ASSESSEE OPTING FOR RESOLUTION UNDER THE PROVISIONS ENUMERATED IN THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 (THE VSV ACT ) AND HAS FILED AN APPLICATION DATED 28.01.2021 ALONG WITH FORM - 3 IN THIS REGARD BY STATING AS FOLLOWS: 2 ITA NO.2208/PUN/2017 A.Y.1996 - 97 REF. PANJABI TECKCHAND PAN :AFGPP2083M APPEAL NO.2208/PUN/2017 AY 1996 - 97 SUB : APPLICATION FOR WITHDRAWAL OF APPEAL WITH RESPECT TO THE ABOVE REFERRED APPEAL, THE APPELLANT HAS OPTED FOR THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 (DTVSV ACT) TO SETTLE THE DISPUTE PENDING BEFORE YOUR HONOURS,. IN ACCORDANCE WITH RULE 3 OF THE DIRECT TAX VIVAD SE VISHWAS RULES, 2020 ( THE RULES) ON 10.09.2020. CO PY OF THE SAME IS ATTACHED HEREWITH AS ANNEXURE - 1 FOR YOUR HONOURS READY ISSUED FORM 3 IN ACCORDANCE WITH RULE 3 OF THE RULES ON 13/01/2021 WHICH WAS RECEIVED BY THE APPELLANT ON 09/12/2020. COPY OF THE SAME IS ATTACHED HEREWITH AS ANNEXURE 2 . IN VIEW O F THE ABOVE AND IN ACCORDANCE WITH SECTION 4(3) OF THE DTVSV ACT, THE APPELLANT IS HEREBY WITHDRAWING THE CURRENT APPEAL FILED ON 08/12/2017. THE LD. DR HAS NO OBJECTION IN CASE THE ASSESSEE WISHES TO WITHDRAW THE APPEAL. HENCE, WE PERMIT THE WITHDRAWA L. APPEAL OF ASSESSEE IS DISMISSED BEING WITHDRAWN. 3. IN THE RESULT , THE APPEAL OF ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER PRO NOUNCED ON 22 ND DAY OF FEBRUARY , 2021. SD/ - SD/ - WASEEM AHMED PARTHA SARATHI CHAUDHURY ACCOUNTANT MEMBER JUDICIAL MEMBER / PUNE; / DATED : 22 ND FEBRUARY , 2021. SB / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT(APPEALS) - 10, PUNE. 4. THE PR. CIT - 5, PUNE. 5 . , , , / DR, ITAT, B BENCH, PUNE. 6 . / GUARD FILE. / BY ORDER, // TRUE COPY // / PRIVATE SECRETARY , / ITAT, PUNE. 3 ITA NO.2208/PUN/2017 A.Y.1996 - 97 DATE 1 DRAFT DICTATED ON 29.01.2021 SR.PS/PS 2 DRAFT PLACED BEFORE AUTHOR 29.01.2021 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