Ashok Anandrao Patil, Kolhapur V. Deputy Commissioner of Income-tax, Circle - 2, Kolhapur

ITA 397/PUN/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 2297 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 8 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-12-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 02-12-2020
• Assessment Year: 2009-2010
• Appeal Filed On: 11-03-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S P WALIMBE

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, PUNE (THROUGH VIRTUAL COURT) BEFORE SHRI P.M. JAGTAP , V ICE P RESIDENT (KZ) . / ITA NO. 397 / PUN/20 19 / ASSESSMENT YEAR : 20 0 9 - 10 ASHOK ANANDRAO PATIL ASHIRWAD CLINIC, PETH VADGAON, TAL. HATKANANGALE, DIST. KOLHAPUR PAN : A IVPP5544K ....... / APPELLANT / V/S. THE DY. COMMISSIONER OF INCOME TAX, CIRCLE 2, KOLHAPUR / RESPONDENT ASSESSEE BY : SHRI GAURAV PHADNIS (WITHDRAWAL APPLICATION FILED) REVENUE BY : SHRI S.P. WALIMBE / DATE OF HEARING : 0 2 . 1 2 .20 20 / DATE OF PRONOUNCEMENT : 02 . 1 2 .20 20 / ORDER PER P.M. JAGTAP, VP : THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF LD.CIT(A) - 2 , KOLHAPUR , DATED 04 . 0 2 .201 9 . 2. AT THE TIME OF VIRTUAL HEARING, T HE LD. COUNSEL FOR THE ASSESSEE HAS PRAYED FOR WITHDRAWING OF THE APPEAL FILED BY THE ASSESSEE ON THE GROUND THAT THE ASSESSEE HAS OPTED TO SETTLE THE DISPUTE INVOLVED THEREIN UNDER THE DIRECT TAX VIVAD SE VISHWAS SCHEME, 2020. IT IS ALSO SUBMITTED BY THE LD. COUNSEL FOR THE ASSESSEE THAT THE REQUIRED DECLARATIONS IN THE PRESCRIBED FORM NO.1 AND FORM 2 ITA NO . 397 /PUN/20 19 NO.2 HAVE BEEN FILED BY THE ASSESSEE AND THE DESIGNATED AUTHORITY HAS ALSO ISSUED CERTIFICATE IN FORM NO.3 , T HE COPY OF WHICH IS PLACED ON RECORD. 3. THE DIRECT TAX VIVAD SE VI SHWAS ACT, 2020 HAS INTRODUCED A DISPUTE RESOLUTION SCHEME, WHICH IS APPLICABLE TO ALL APPEALS/PETITIONS FILED BY THE TAX - PAYERS OR INCOME TAX DEPARTMENT, WHICH WERE PENDING UNTIL 31ST JANUARY, 2020 BEFORE ANY APPELLATE FORUM INCLUDING THE INCOME TAX APPEL LATE TRIBUNAL. THE PROCEDURE TO AVAIL THE SAID SCHEME IS PRESCRIBED AS UNDER: - (I) FILING OF DECLARATION IN FORM 1 AND FORM 2 DECLARATION UNDER SECTION 4(1) OF THE SCHEME SHALL BE MADE IN FORM 1 CONSISTING OF THE DETAILS REGARDING THE APPEAL TO BE SETTLED. UNDERTAKING TO BE FURNISHED BY THE DECLARANT IN FORM 2 CONCERNING THE WAIVING OF HIS RIGHT TO SEEK OR PURSUE ANY REMEDY UNDER ANY LAW IS TO BE ACCOMPANIED ALONG WITH FORM 1. (II) CERTIFICATE FROM THE DESIGNATED AUTHORITY IN FORM 3 THE DESIGNATED AUTHORIT Y WITHIN 15 DAYS FROM THE RECEIPT OF THE DECLARATION IN FORM 1 AND FORM 2 WILL ISSUE A CERTIFICATE IN FORM 3 UNDER SECTION 5(1) OF THE SCHEME DETERMINING THE AMOUNT PAYABLE UNDER THE SCHEME. (III) PAYMENT OF TAXES AND WITHDRAWAL OF APPEAL THE DECLARANT SH ALL PAY THE AMOUNT (IF NOT ALREADY PAID) AS DETERMINED IN FORM 3 WITHIN 15 DAYS FROM THE DATE OF RECEIPT OF SUCH CERTIFICATE. THE DECLARANT IS ALSO REQUIRED TO WITHDRAW THE APPEAL FOR WHICH THE DECLARATION IS FILED AFTER RECEIPT OF CERTIFICATE UNDER SECTIO N 5(1) OF THE SCHEME. 4. AS ALREADY NOTED, THE ASSESSEE HAS DULY FILED THE DECLARATIONS IN FORM 1 AND FORM 2 AND THE DESIGNATED AUTHORITY HAS ALSO ISSUED THE CERTIFICATE IN 3 ITA NO . 397 /PUN/20 19 FORM 3 AS PER SECTION 5(1) OF THE SCHEME DETERMINING THE TAX PAYABLE BY THE ASSESS EE UNDER THE SCHEME. ON RECEIPT OF THE SAID CERTIFICATE IN FORM 3, THE ASSESSEE IS NOW SEEKING TO WITHDRAW THE APPEAL AS REQUIRED UNDER THE SCHEME AND KEEPING IN VIEW THAT THE ASSESSEE HAS DULY COMPLIED WITH THE NECESSARY REQUIREMENTS UNDER THE SCHEME, I PERMIT THE WITHDRAWAL OF THE APPEAL FILED BY THE ASSESSEE AND DISMISS THE SAME AS WITHDRAWN. 5. IN THE RESULT, THE A PPEAL FILED BY THE ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER PRO NOUNCED ON THIS 2 ND DAY OF DECEM BER, 2020. SD / - / - ( P.M. JAGTAP ) VICE PRESIDENT / PUNE; / DATED : 2 ND DECE MBER, 2020. GCVSR / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT(A) - 2 , KOLHAPUR. 4. THE PR.CIT - 2 , KOLHAPUR. 5 . , , / DR, ITAT, SMC PUNE; 6 . / GUARD FILE. / BY ORDER, // TRUE COPY // SENIOR PRIVATE SECRETARY , / ITAT, PUNE.