Sharp & Tannan LLP, Panaji V. Assistant Commissioner of Income Tax - CPC (TDS), Ghaziabad

ITA 234/PAN/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 9003 (ITAT-PANAJI)
• Duration Of Justice: 1 year(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-07-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2018-2019
• Appeal Filed On: 01-07-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: ARISE OUT OF SEPARATE S PASSED
• Keywords: TDS

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH, PANAJI VIRTUAL COURT BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER ITA NOS.234 & 235/PAN/2019 ASSESSMENT YEAR 2018-19 SHARP & TANNAN LLP, 215, KAMAT TOWERS, 9, EDC COMPLEX, PATTO, PANAJI. GOA 403 001. PAN : ADKFS5299L. VS. ACIT, CPC(TDS), GHAZIABAD. APPELLANT RESPONDENT / ORDER PER BENCH : THESE APPEALS BY THE ASSESSEE ARISE OUT OF THE SEPARATE ORDERS PASSED BY THE CIT(A), PANAJI 1, DATED 30.04.2019 PERTA INING TO QUARTER 2- FORM 24Q AND QUARTER 2 FORM 26Q IN RELATION TO THE ASSESSMENT YEAR 2018-19. ASSESSEE BY SHRI HARIRAM JAISWAL. REVENUE BY SHRI Y.V. RAVIRAJ DATE OF HEARING 31.07.2020 DATE OF PRONOUNCEMENT 31.07.2020. ITA NOS.234 & 235/PAN/2019 SHARP & TANNAN LLP 2 2. BEFORE US, THE ASSESSEE HAS FILED A LETTER DATED 01.07 .2020, SEEKING WITHDRAWAL OF THE APPEALS. THE RELEVANT CONTENTS OF SUCH WITHDRAWAL LETTER, READ AS UNDER : WE WOULD LIKE TO BRING TO YOUR HONOURS ATTENTION THAT FOR THE ABOVE MENTIONED APPEALS WE HAVE OPTED THE VIVAD SE VISHWA S SCHEME (HEREIN AFTER TO BE REFERRED AS VSV) BY FILING TH E DECLARATION AS PER THE PROVISIONS OF DIRECT TAX VIVAD SE VISHWAS ACT, 2020 (VSV ACT). THE DESIGNATED AUTHORITY HAS APPROVED THE SAID DECL ARATION AND GRANTED A CERTIFICATE IN FORM 3 (ENCLOSED). IN PURSUANT TO SECTION 4(3) OF VSV ACT THE WITHDRAW AL APPLICATION IS REQUIRED TO BE FILED WHILE FILING FORM 4. IN THIS CIRCUMSTANCE AND TO COMPLY WITH THE PROVISIONS OF THE VSV ACT WE ARE FI LING A WITHDRAWAL APPLICATION FOR THE APPEALS PENDING FOR DISPOSAL BE FORE YOUR HONOURS. WE BELIEVE THAT YOUR HONOUR WILL ACCEDE OUR REQUEST OF WITHDRAWAL OF AFOREMENTIONED APPEALS. 3. ON PERUSAL OF THE ABOVE LETTER AND HAVING NO OBJECTION FR OM THE SIDE OF LD. DR, WE ALLOW THE REQUEST OF THE ASSESSEE TO WITHDRAW THE APPEALS. 4. IN THE RESULT, BOTH THE APPEALS OF THE ASSESSEE ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 31 ST JULY, 2020. SD/- SD /- (PARTHA SARATHI CHAUDHURY) (R.S.SYAL) JUDICIAL MEMBER VIC E PRESIDENT PUNE; DATED : 31 ST JULY, 2020 SATISH ITA NOS.234 & 235/PAN/2019 SHARP & TANNAN LLP 3 / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. THE CIT(A) PANAJI-1 4. 5. 6. THE CIT(TDS), PANAJI DR, ITAT, PANAJI; / GUARD FILE. / BY ORDER, // TRUE COPY // SENIOR PRIVATE SECRETARY , / ITAT, PUNE DATE 1. DRAFT DICTATED ON 31-07-2020 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 31-07-2020 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. *