Smt. Gundurao Appasaheb Khot, Sangli V. Income-Tax Officer, Ward-1(1), Sangli

ITA 297/PUN/2020

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 9158 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 02-03-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MAHADEVAN A.M. KRISHNAN
• Section: 20

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, PUNE (THROUGH VIRTUAL COURT) BEFORE SHRI INTURI RAMA RAO , ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, J UDICIAL M EMBER . / I TA NO. 297 /PUN/20 20 / ASSESSMENT YEAR : 2015 - 16 SMT. GUNDURAO APPASAHAEB KHOT 1A, KORE CAPITAL SURVEY NO.355, VISHRAMBAG, TAL. MIRAJ, SANGLI - 416 416 PAN : AIRPK7232K ....... / APPELLANT / V/S. THE INCOME TAX OFFICER, WARD - 1(1), SANGLI. / RESPONDENT A SSESSEE BY : WITHDRAWAL APPLICATION REVENUE BY : SHRI MAHADEVAN A.M. KRISHNAN / DATE OF HEARING : 19 . 0 3 .202 1 / DATE OF PRONOUNCEMENT : 19 . 03 .2021 / ORDER THIS APPEAL PREFERRED BY THE ASSESSEE EMANATES FROM THE ORDER OF THE LD. CIT(APPEAL), KOLHAPUR - 1, DATED 20.12.2019 FOR THE ASSESSMENT YEAR 2015 - 16 AS PER THE GROUNDS OF APPEAL ON RECORD. 2. BEFORE US, THE ASSESSEE FILED A LETTER RECEIVED ON 15.12.2010 SEEKING PERMISSION TO WITHDRAW THE APPEAL ON THE GROUND THAT THE ISSUE INVOLVED IN THIS APPEAL STANDS SETTLED UNDER THE VIVAD SE VISHWAS SCHEME, 2020 AND THE SAID APPLICATION IS IN PROCESS AND IS WAITING FOR ACCEPTANCE OF THE SAME. THE 2 ITA NO. 297 /PUN/20 20 A.Y. 2015 - 16 ASSESSEE DID NOT GET FORM 3 FROM THE RESPONDENT. THE ASSESSEE IS READY TO WITHDRAW THE APPEAL UNDER THE CIRCUMSTANCES IF A CONDITIONAL ORD ER IS PASSED TO THAT EFFECT. 3. THE LD. DR HAS NO OBJECTION IN CASE THE ASSESSEE WISHES TO WITHDRAW THE APPEAL. 4. IN VIEW OF THE REQUEST MADE BY THE ASSESSEE, WE PERMIT THE ASSESSEE TO WITHDRAW THE APPEAL. HOWEVER, IF THE RESPONDENT DEPARTMENT DISAPPRO VES THE APPLICATION OF THE ASSESSEE FILED UNDER VIVAD SE VISHWAS SCHEME, THE ASSESSEE IS AT LIBERTY TO FILE AN APPLICATION TO RESTORE THE APPEAL BEFORE THIS TRIBUNAL. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER PRO NOUNCE D ON 19 TH DAY OF MARCH , 20 2 1 . SD/ - SD/ - INTURI RAMA RAO PARTHA SARATHI CHAUDHURY ACCOUNTANT MEMBER JUDICIAL MEMBER / PUNE; / DATED : 19 TH MARCH , 202 1 SB / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT(APPEAL) - 1, KOLHAPUR. 4. THE PR. CIT, KOLHAPUR. 5 . , , , / DR, ITAT, SMC BENCH, PUNE. 6 . / GUARD FILE. / BY ORDER, // TRUE COPY // / PRIVATE SECRETARY , / ITAT, PUNE . 3 ITA NO. 297 /PUN/20 20 A.Y. 2015 - 16 DATE 1 DRAFT DICTATED ON 19 . 0 3 .202 1 SR.PS/PS 2 DRAFT PLACED BEFORE AUTHOR 19 . 0 3 .202 1 SR.PS/PS 3 DRAFT PROPOSED AND PLACED BEFORE THE SECOND MEMBER JM/AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER AM/JM 5 APPROVED DRAFT COMES TO THE SR. PS/PS SR.PS/PS 6 KEPT FOR PRONOUNCEMENT ON 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 A.R 11 DATE OF DISPATCH OF ORDER