Legal Heir Smt. Ujwala U. Shetye , Legal heir of late Umesh S. Shetye, Ratanagiri V. CIT(Appeals)-2, Kolhapur

ITA 395/PUN/2020

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 9577 (ITAT-PUNE)
• Duration Of Justice: 11 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 20-03-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B , PUNE VIRTUAL COURT BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI , JUDICIAL MEMBER I TA NO S . 389 TO 396 /PUN/20 20 / ASSESSMENT YEAR S : 2005 - 06, 2006 - 07, 2008 - 09 & 20 09 - 10 SMT. UJAWALA U. SHETYE L/H OF LATE SHRI UMESH S. SHETYE 1249, KETAN BUNGLOW, TELI ALI RAM NAKA, RATNAGIRI - 415612 PAN: A FPPS3646N VS. ITO, WARD - 2, RATNAGIRI APPELLANT RESPONDENT / ORDER TH IS BATCH OF APPEAL S BY THE SAME ASSESSEE ARE DIRECTED AGAINST RESPECTIVE ORDER S , ALL DATED 24 - 0 9 - 2019 PASSED BY THE COMMISSIONER OF INCOME - TAX (APPEALS) - 2 , KOLHAPUR IN RELATION TO THE ASSESSMENT YEAR S 2005 - 06, 2006 - 07, 2008 - 09 & 2009 - 10 . 2 . BEFORE US , THE ASSESSEE HAS FILED SEPARATE LETTER S DATED 1 5 - 0 3 - 2021 SEEKING PERMISSION TO WITHDRAW ALL THE APPEAL S AS S HE HA D RECEIVED FORM NO.3 UNDER VIVAD SE VISHWAS SCHEME UNDER THE DIRECT TAXES VIVAD SE VISHWAS ACT, 2020. THE RELEVANT A SSESSEE BY NONE (WITHDRAWAL APPLICATION) RE VENUE BY SHRI S.P. WALIMBE DATE OF HEARING 1 9 - 0 3 - 202 1 DATE OF PRONOUNCEMENT 19 - 0 3 - 2021 ITA NO S . 389 TO 396 /PUN/ 20 20 UJAWALA U. SHETYE 2 CONTENTS OF SUCH LETTER IN ITA NOS.389 & 390/PUN/2020 , READ AS UNDER : 1. IT IS STATED THAT THE ABOVEMENTIONED APPEAL WAS FILED BEFORE THIS HONBLE TRIBUNAL ON 20/03/2020. 2. IT IS STATED THAT THE APPELLANT HAD PROPOSED TO SETTLE THIS APPEAL UNDER VIVAAD SE VISHWAS SCHEME AND ACCORDINGLY HAD MADE AN APPLICATION. THE APPELLANT HAS RECEIVED FORM NO.3 UNDER VIVAAD SE VISHWAS SCHEME AND SEEKS LEAVE OF THIS HONBLE TRIBUNAL TO WITHDRAW THIS APPEAL WITH LIBERTY TO MOVE AN APPLICATION U/S. 254(2) OF THE ACT TO RECALL THE ORDER IN ACCORDANCE WITH PROVISIONS OF LAW. (COPY OF FORM NO.3 ATTACHED HEREWITH). 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 ALL THE APPEAL S . 4. IN THE RESULT, ALL THE APPEAL S ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 19 TH MARCH , 202 1 . SD/ - SD/ - (S.S.VISWANETHRA RAVI) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT PUNE ; DATED : 19 TH MA RCH , 202 1 GCVSR / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. ( ) / THE CIT (APPEAL S) - 2 , KOLHAPUR 4. THE PR . CIT - 2, KOLHAPUR 5. , , B / DR B , ITAT, PUNE; 6. / GUARD FILE . //UE COPY // / BY ORDER, / / TRUE COPY // SENIOR PRIVATE SECRETARY , / ITAT, PUNE ITA NO S . 389 TO 396 /PUN/ 20 20 UJAWALA U. SHETYE 3 DATE 1. DRAFT DICTATED ON 1 9 - 0 3 - 202 1 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 1 9 - 0 3 - 202 1 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 .