Sitharam Shetty, Pune V. Joint Commissioner of Income tax,

ITA 2657/PUN/2016

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 7338 (ITAT-PUNE)
• Duration Of Justice: 5 year(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-11-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 21-11-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: NITESH KHANDELWAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A, PUNE – VIRTUAL COURT BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER ITA No.2657/PUN/2016 Block Period 1997-98 to 2003-04 Sitharam Shetty, C/o.Shah Khandelwal Jain and Associates, Chartered Accountant, Level 3, Business Bay, Plot No.84, Wellesley Road, Near RTO, Pune 411 001 PAN : AHOPS2246R Vs. JCIT, OSD-V, Central Circle-2(3), Pune Appellant Respondent आदेश / ORDER This appeal by the assessee is directed against the order passed by the CIT(A)-13, Pune on 30-08-2016 in relation to the Block Period 1997-98 to 2003-04. 2. Before us, the AR of the assessee has filed a letter dated 29.10.2021 seeking permission to withdraw the appeal under ‘Vivad Se Vishwas Scheme’ under The Direct Taxes Vivad Se Vishwas Act, 2020. The relevant contents of such letter, read as under : Assessee by Shri Nitesh Khandelwal Revenue by Shri S.P. Walimbe Date of hearing 29-11-2021 Date of pronouncement 29-11-2021 ITA No.2657/PUN/2016 Sitharam Shetty 2 “With reference to the above subject, it is respectfully submitted that the Appellant has opted for the Di rect 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 30 th December, 2020. Copy of the Form 1 & 2 is attached herewith as Annexure-1 for your Honour's ready reference and record. Further, the Designated Authority issued Form 3 in accordance with Rule 3 of the Rules on 31 st January, 2021. Copy of the Form 3 is attached herewith as Annexure-2 for your Honour's 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 21/11/2016. The Appellant has already paid the entire demand raised in Form-3. The Appellant requests your Goodself to kindly grant permission to withdraw the appeal , so that it can proceed under the DTVSV Act and settle the dispute.” 3. On perusal of the above letter and having no objection from the side of ld. DR, we allow the request of assessee to withdraw the appeal. 4. In the result, the appeal is dismissed as ‘withdrawn’. Order pronounced in the Open Court on 29 th November, 2021 Sd/- Sd/- (S.S. VISWANETHRA RAVI) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT पुणे Pune; दनांक Dated : 29 th November, 2021 Satish ITA No.2657/PUN/2016 Sitharam Shetty 3 आदेश आदेशआदेश आदेश क क क क ितिलिप ितिलिप ितिलिप ितिलिप अ ेिषत अ ेिषतअ ेिषत अ ेिषत / Copy of the Order is forwarded to : 1. अपीलाथ / The Appellant; 2. यथ / The Respondent; 3. आयकर आयु (अपील) / The CIT (Appeals)-13, Pune 4. The PCIT (Central), Pune 5. DR, ITAT, A Bench, Pune ; 6. गाड फाईल / Guard file. // True copy // आदेशानुसार आदेशानुसारआदेशानुसार आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune Date 1. Draft dictated on 29-11-2021 Sr.PS 2. Draft placed before author 29-11-2021 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.