Shri. Ashokrao Eknathrao Vekhepatil, Ahmednagar V. Assistant Commissioner of Income-Tax, Circle , Ahmednagar

ITA 236/PUN/2020

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 6027 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 7 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-09-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2016-2017
• Appeal Filed On: 11-02-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH, A PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S.VISWANETHRA RAVI, JUDICIAL MEMBER . / ITA NO.236/PUN/2020 / ASSESSMENT YEAR : 2016-17 ASHOKRAO EKNATHRAO VIKHEPATIL, 310, DHOOT CENTRE, STATION ROAD, AHMEDNAGAR-414001 PAN : AAIPV8065C VS. ACIT, CIRCLE AHMEDNAGAR, AHMEDNAGAR APPELLANT RESPONDENT / ORDER THIS APPEAL BY THE ASSESSEE ARISES OUT OF THE ORDER DATED 12.12.2019 PASSED BY THE CIT(A)-2, PUNE IN RELATION TO THE ASSESSMENT YEAR 2016-17. 2. BEFORE US, THE ASSESSEE HAS FILED A LETTER DATED 01.09.2021 SEEKING WITHDRAWAL OF THE APPEAL. THE RELEVAN T CONTENTS OF SUCH LETTER READS AS UNDER: WITH REFERENCE TO THE ABOVE, IT IS HUMBLY SUBMITTE D THAT THE ASSESSEE APPELLANT MENTIONED IN THE CAPTIONED SUBJE CT HAD FILED THE APPEAL FOR AY-2016-17 AGAINST THE ORDER PASSED BY T HE LD. COMMISSIONER OF INCOME TAX (APPEALS)-2, PUNE. THE A SSESSEE APPELLANT HAS INTENDED TO AVAIL OF THE BENEFIT PROV IDED BY THE CENTRAL GOVERNMENT UNDER THE VIVAD SE VISHWAS ACT, 2020 (VS V, 2020) AND ACCORDINGLY HAD FILED AN APPLICATION IN FORM NO S. 1 AND 2. COPY OF THE SAID FORM NO. 1 AND 2 HAD ALREADY BEEN ENCLOSED WITH THE LETTER SEEKING APPROVAL DATED 20/11/2020. FURTH ER THE ASSESSEE HAS RECEIVED. FORM NO. 3 VIDE ACK. NO. 649308190151 020 DATED ASSESSEE BY NONE (VSVS APPLICATION FILED) REVENUE BY SHRI S.P. WALIMBE DATE OF HEARING 15-09-2021 DATE OF PRONOUNCEMENT 15-09-2021 ITA NO.236/PUN/2020 ASHOKRAO EKNATHRAO VIKHEPATIL 2 15/10/2020 FROM THE INCOME TAX DEPARTMENT, A COPY O F WHICH HAD ALSO BEEN ENCLOSED WITH THE SAID APPLICATION MADE R EQUESTING TO ISSUE APPROVAL FOR WITHDRAWING THE APPEAL. NOW THAT WHEN THE ASSESSEE APPELLANT, AS PER PRESCRIBED NORMS, TRIED TO FILE THE FORM NO. 4 AS REQUIRED BY THE LAW, IT IS BEING REFLECTED IN THE WEB-PORTAL OF THE ASSESSEE AS 'EVIDENCE OF APPEAL WITHDRAWAL' IS REQUIRED TO UPLOAD THE FORM NO. 4. 2. THE ASSESSEE APPLIED FOR THE KIND APPROVAL OF TH E APPELLATE AUTHORITY I.E. ITAT, PUNE IN THIS CASE AS THE APPEA L WAS FILED BEFORE THE HON'BLE ITAT, PUNE ON 20/11/2020. A COPY OF THE SAID LETTER SENT REQUESTING TO GIVE APPROVAL FOR WITHDRAWAL OF APPEAL IS ENCLOSED AS PER ANNEXURE-A. HOWEVER, NO APPROVAL OF WITHDRAWAL OF APPEAL AS SOUGHT FOR HAS BEEN RECEIVED TILL DATE . THE ASSESSEE THEREFORE IS NOT ABLE TO UPLOAD THE FORM NO. 4 AS T HE SAID FORM CANNOT BE UPLOADED WITHOUT FILLING UP THE COLUMN RE LATED TO 'EVIDENCE OF APPEAL WITHDRAWAL'. 3. IT IS THEREFORE HUMBLY ONCE AGAIN REQUESTED TO K INDLY ISSUE THE LETTER OF APPROVAL/CONSENT GRANTING PERMISSION TO W ITHDRAW THE APPEAL WHICH THE ASSESSEE IS ELIGIBLE IN PURSUANCE TO VIVAD SE VISHWAS SCHEME, 2020, SO THAT THE ENTIRE PROCESS CA N BE COMPLETED SMOOTHLY UNDER THE SAID SCHEME & OBLIGE. COPIES OF FORM-GO ALONG WITH GROUNDS OF APPEAL HAD ALREADY BEEN FURNISHED A LONG WITH THE EARLIER LETTER SENT 20/11/2020 REQUESTING TO GIVE A PPROVAL. 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 TO WITHDRAW THE APPEAL. 4. IN THE RESULT, THE APPEAL IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 15 TH SEPTEMBER, 2021. SD/- SD/- ( S.S.VISWANETHRA RAVI ) (R.S.SYAL) JUDICIAL MEMBER VIC E PRESIDENT PUNE; DATED : 15 TH SEPTEMBER, 2021 ITA NO.236/PUN/2020 ASHOKRAO EKNATHRAO VIKHEPATIL 3 / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. THE CIT(A)-2, PUNE 4. 5. 6. THE PR. CIT-2, PUNE DR, ITAT, A BENCH, PUNE / GUARD FILE. / BY ORDER, // TRUE COPY // SENIOR P RIVATE SECRETARY , / ITAT, PUNE DATE 1. DRAFT DICTATED ON 15-09-2021 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 15-09-2021 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.