Assistant Commissioner of Income-tax, Circle - 2, Pune V. Makarand Avinash Phalak, Pune

ITA 2664/PUN/2017

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 7641 (ITAT-PUNE)
• Duration Of Justice: 4 year(s) 3 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-02-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2014-2015
• Appeal Filed On: 15-11-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 143(3); 250

Judgement Text

ITAT-PunePage 1 of 3 आयकरअपीलीयɊायािधकरण, ɊायपीठपुणेमŐ। IN THE INCOME TAX APPELLATE TRIBUNAL, PUNE BENCH, PUNE BEFORE SHRI SS VISHWANETHRA RAVI, JUDICIAL MEMBER AND SHRI JAMLAPPA D. BATTULL, ACCOUNTANT MEMBER आयकरअपीलसं. / ITA No. 2664/PUN/2017 िनधाŊरणवषŊ / Assessment Year : 2014-2015 ACIT Central Circle 2, Pune 1 st Floor, B-Wing, PMT Bldg., Shankar Seth Road, Pune .......अपीलाथŎ / Appellant बनाम / V/s. Makarand Avinash Phalak 202, Bhuvaneshwari Apartment, Pashan Road, Pashan, Pune – 411008. ......ŮȑथŎ / Respondent Appearances Assessee by : None for the Assessee Revenue by : ShriM. G. Jasnani सुनवाई की तारीख / Date of conclusive Hearing : 01/03/2022 घोषणा की तारीख / Date of Pronouncement : 01/03/2022 आदेश/ ORDER PER JAMLAPPA D. BATTULL, AM; The present appeal is filed by the Revenue is directed against the order of Commissioner of Income Tax- Appeals-3, Pune [for short “CIT(A)”] dt 30/08/2017 passed u/s 250 of the Income-tax Act, 1961 [for short “the Act”], which in turn ascended from the order of the Assessing Officer [for short “AO”] dt 30/12/2016 passed u/s 143(3) of the Act, for assessment years [for short “AY”] 2014-2015. 2. On this date of hearing, the learned departmental representative [for short “DR”] referring to the records and an email dt 20/12/2021 received from the respondent assessee, entreated that, the respondent assessee has filed an application under Direct Tax Vivad se Vishwas Act, 2020 [for short “VSVA”] ITA No. 2664/PUN/2017 AY 2014-2015 ITAT-PunePage 2 of 3 against the assailed dispute in Form No 1 and Form No 2 and pursuant thereto a certificate in Form No 3 was issued by the designated authority.Upon the discharge of entire disputed tax liability,an intimation of tax payment Form No 4 is filed by the respondent assessee with the Revenue and details thereof are as under; 3. In the light of aforementioned facts, the Ld DR contended that, the present appeal of the Revenue ceases to be prosecuted and consequently prayed for withdrawal of this pending appeal. 4. In view of the above, we dismiss the appeal as withdrawn, subject to a rider that, in an unlikely event, if the matter is not being resolved under the Vivad se Vishwas scheme for any reasons, the appellant shall have liberty to approach & revive this appeal through filing of Miscellaneous Application [for short “MA”] within the applicable time limit under the provisions of the Act for the restoration. 5. Resultantly, the appeal of the appellant Revenue is dismissed as withdrawn. Order pronounced in Open Court on this Tuesday 1 st day of March, 2022. Sd/- Sd/- SS VISHWANETHRA RAVI JAMLAPPA D. BATTULL JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे/ PUNE; िदनांक / Dated : 01 st March, 2022 Date of IssueCertificate/Acknowledgement No 1 ITA/2664/PUN/2017 22/10/2020668521550221020 2 ITA/2664/PUN/2017 24/11/2020743567501241120 SrAppeal No Details of Form No 3 & Form 4 ITA No. 2664/PUN/2017 AY 2014-2015 ITAT-PunePage 3 of 3 आदेशकीŮितिलिपअŤेिषत / Copy of the Order forwarded to : 1. अपीलाथŎ / The Appellant. 2. ŮȑथŎ / The Respondent. 3. The CIT (Appeals), Pune (Mh-India) 4. The Pr. CIT, Pune (Mh-India) 5. िवभागीय Ůितिनिध,आयकरअपीलीय Ɋायािधकरण,पुणे / DR, ITAT, Pune Bench, Pune. 6. गाडŊफ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy //िनजीसिचव / Private Secretary Sr Event Occurrence Date Attributes 1 Draft dictated on 01/03/2022 - 2 Draft placed before author 01/03/2022 - 3 Draft proposed and placed before the second Member 01/03/2022 Ld JM 4 Draft discussed/approved by second Member 01/03/2022 Ld JM 5 Approved draft comes to the Sr. PS/PS - Sr.PS/PS 6 Kept for pronouncement on 01/03/2022 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 Asstt Registrar 11 Date of dispatch of order