Shri Inacio Fernandes, Navelim V. The Assistant Commissioner of Income Tax, Circle - 1, Margao

ITA 275/PAN/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 8091 (ITAT-PANAJI)
• Duration Of Justice: 10 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-08-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2015-2016
• Appeal Filed On: 09-10-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SURENDER SINGH
• Assessee Lawyers: KRISHNA KAMAT

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH, PANAJI VIRTUAL COURT BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER ITA NO. 275/PAN/2019 / ASSESSMENT YEAR : 2015-16 SHRI INACIO FERNANDES, AC-1 BUILDING, RATHWADDO, NAVELIM, SALCETE, GOA 403 707 PAN : AADPF4999E VS. ACIT, CIRCLE-1, MARGAO GOA-403601 APPELLANT RESPONDENT ITA NO. 276/PAN/2019 / ASSESSMENT YEAR : 2015-16 SMT. VIOLA FERNANDES, AC-1 BUILDING, RATHWADDO, NAVELIM, SALCETE, GOA 403 707 PAN : AADPF5002G VS. ACIT, CIRCLE-1, MARGAO GOA-403601 APPELLANT RESPONDENT / ORDER THESE TWO APPEALS BY DIFFERENT BUT CONNECTED ASSESSEES ARISE OUT OF THE SEPARATE ORDERS COMMONLY DATED 30-07-2019 PA SSED BY THE CIT(A), PANAJI-1, PANAJI IN RELATION TO THE ASSESSMENT YEA R 2015-16. ASSESSEE BY SHRI KRISHNA KAMAT REVENUE BY SHRI SURENDER SINGH, IT INSPECTOR DATE OF HEARING 21-08-2020 DATE OF PRONOUNCEMENT 21-08-2020 ITA NOS.275 & 276/PAN/2019 INACIO FERNANDES & VIOLA FERNANDES 2 2. BEFORE US, THE ASSESSEES HAVE FILED LETTERS DATED 03-08 -2020, SEEKING WITHDRAWAL OF THE APPEALS. THE RELEVANT CONTENTS OF SUCH WITHDRAWAL LETTERS, WHICH IS COMMON IN BOTH THE APPEALS (EXCEPT THE APPEAL NUMBER), READ AS UNDER : THIS IS TO BRING INTO THE KIND NOTICE OF YOUR HONO UR THAT IN RESPONSE TO OUR APPLICATION UNDER THE DIRECT TAX VIVAD SE VI SHWAS SCHEME THE OFFICE OF THE HONBLE PCIT, PANAJI GOA IS PLEASED T O ACCEPT OUR APPLICATION. HENCE I REQUEST YOUR HONOUR TO KINDLY PERMIT ME TO WITHDRAW OUR ABOVE REFERRED APPEAL NO.ITA 276/PAN/2 019 FOR THE A.Y. 2015-16 3. ON PERUSAL OF THE ABOVE LETTERS AND HAVING NO OBJECTION F ROM THE SIDE OF LD. DR, WE ALLOW THE REQUEST OF THE ASSESSEES TO WITHDRAW THE APPEALS. 4. IN THE RESULT, BOTH THE APPEALS ARE DISMISSED AS WITHDR AWN. ORDER PRONOUNCED IN THE OPEN COURT ON 21 ST AUGUST, 2020. SD/- SD /- (S.S. VISWANETHRA RAVI) (R.S.SYAL) JUDICIAL MEMBER V ICE PRESIDENT PUNE; DATED : 21 ST AUGUST, 2020 SATISH ITA NOS.275 & 276/PAN/2019 INACIO FERNANDES & VIOLA FERNANDES 3 / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. THE CIT(A), PANAJI-1, PANAJI 4. 5. 6. THE PR.CIT, PANAJI DR, ITAT, PANAJI; / GUARD FILE. / BY ORDER, // TRUE COPY // SENIOR PRIVATE SECRETARY , / ITAT, PUNE DATE 1. DRAFT DICTATED ON 21-08-2020 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 21-08-2020 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. *