LATE SHRI GIRISH K GADIYA , Through Legal Heir Mr Aditya Girish Gadiya, PUNE V. DEPUTTY COMMISSIONER OF INCOME TAX , CIRCLE -2, PUNE

ITA 381/PUN/2020

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 0006 (ITAT-PUNE)
• Duration Of Justice: 2 year(s) 7 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-10-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 07-08-2022
• Assessment Year: misc
• Appeal Filed On: 16-03-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: NAVEEN GUPTA
• Assessee Lawyers: KRISHNA V GUJARATHI
• Section: 158BD

Judgement Text

आयकर अपीलीय अिधकरण “ए” Ɋायपीठ पुणे मŐ। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.381/PUN/2020 Assessment Year(Block Period) : 1996-97 to 2002-03 Late Shri Girish K Gadiya, L/h Mr.Aditya Girish Gadiya, “AAI” Bunglow, Vidayasagar Colony, Market Yard, Gultekadi, Pune – 411037. PAN: AELPG 9687 E Vs The DCIT, Circle-2, Pune. Appellant/ Assessee Respondent /Revenue Assessee by Shri Krishna V Gujarathi – AR Revenue by Shri Naveen Gupta – DR Date of hearing 08/08/2022 Date of pronouncement 20/10/2022 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: This appeal filed by the Assessee is directed against the order of ld.Commissioner of Income Tax(Appeals)-4, Pune for the A.Y.(Block Period): 1996-97 to 2002-03[01.04.1995 to 2001-02] dated 23.01.2020, emanating out of order under section 158BD r.w.s 158BC of the Income Tax Act, 1961 (in short “the Act”). 2. The appeal came up hearing on 8 th Aug, 2022. At the time of hearing, Shri Krishna V Gujarati, AR has appeared on behalf of the assessee. However, perusal of the record shows that the assessee submitted application dated 22.04.2021 in which he has ITA No.381/PUN/2020 Late Shjri Girish K Gadiya (L/h Mr. Aditya Girish Gadiya) (A) 2 submitted that the he has already been issued FORM NO.3 and settled dispute with Income Tax Department by availing the benefits of Vivad se Visvas Scheme -2020 (VSV-20). The assessee further requested to withdraw his appeal. 3. On the other hand the learned Departmental Representative (DR) submits that he has no objection, if the appeal of the assessee is dismissed as withdrawn. 4. We have considered the contents of the withdrawal application filed by the assessee and the submissions of the Ld.DR for the Revenue. Considering the facts that the assessee has already filed application before the prescribed authority and settled the tax liability with the income–tax department under VSV-20 and have received FORM NO.3 vide Acknowledgement No.263503460150221 dated 15.02.2021 from designated authority, the appeal of the assessee is dismissed as withdrawn. 5. In the result, the appeal filed by the Assessee stands dismissed as ‘withdrawn’. Order pronounced in the open Court on 20 th October, 2022. Sd/- Sd/- (S.S.GODARA) (DR. DIPAK P. RIPOTE) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; ᳰदनांक / Dated : 20 th October, 2022/ SGR* ITA No.381/PUN/2020 Late Shjri Girish K Gadiya (L/h Mr. Aditya Girish Gadiya) (A) 3 आदेशकᳱᮧितिलिपअᮕेिषत / Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant. 2. ᮧ᭜यथᱮ / The Respondent. 3. The CIT(A), concerned. 4. The Pr. CIT, concerned. 5. िवभागीयᮧितिनिध, आयकर अपीलीय अिधकरण, “ए” बᱶच, पुणे / DR, ITAT, “A” Bench, Pune. 6. गाडᭅफ़ाइल / Guard File. आदेशानुसार / BY ORDER, // TRUE COPY // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे/ITAT, Pune.