Late Shri. Ganeshmal Munilal Gundesha ,(through L/H Smt. Sushilaben G.Gundesha), Kolhapur V. Income-tax Officer, Ward - 1(1), Kolhapur

ITA 398/PUN/2018

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 6029 (ITAT-PUNE)
• Duration Of Justice: 3 year(s) 6 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-09-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 14-09-2021
• Assessment Year: 1992-1993
• Appeal Filed On: 26-02-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, PUNE (THROUGH VIRTUAL COURT) BEFORE SHRI R.S.SYAL, VP AND SHRI PARTHA SARATHI CHAUDHURY , JM . / I TA NO. 398 /PUN/20 18 / ASSESSMENT YEAR : 1992 - 93 LATE SHRI GANESHMAL MUNI L AL GUNDESHA THROUGH L/H SMT. SUSHILABEN G. GUNDESHA, 54, B - WARD, GUJARI, KOLHAPUR. PAN : ABYPG2884P ....... / APPELLANT / V/S. THE INCOME TAX OFFICER, WARD - 1(1), KOLHAPUR. / RESPONDENT A SSESSEE BY : WITHDRAWAL APPLICATION REVENUE BY : SHRI SUDHENDU DAS / DATE OF HEARING : 14 . 09 .2021 / DATE OF PRONOUNCEMENT : 15 . 0 9 .2021 / ORDER THIS APPEAL PREFERRED BY THE ASSESSEE EMANATES FROM THE ORDER OF THE LD. CIT(APPEAL) - 1, KOLHAPUR DATED 27.12.2017 FOR THE ASSESSMENT YEAR 1992 - 93 AS PER THE GROUNDS OF APPEAL ON RECORD. 2. T HE ASSESSEE BY FILING LETTER DATED 30.08.2021 SUBMITTED THAT HE WANT S TO WITHDRAW THE APPEAL IN LIGHT OF THE ASSESSEE OPTING FOR RESOLUTION UNDER THE PROVISIONS ENUMERATED IN THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 (THE VSV ACT) AND HAS FILED WITHDRAWAL APPLICATION ALONG WITH FORM - 3 IN THIS REGARD. 2 ITA NO. 398 /PUN/20 18 A.Y. 1992 - 93 3. THE LD. DR HAS NO OBJECTION IN CASE THE ASSESSEE WISH TO WITHDRAW THE APPEAL. HENCE, WE PERMIT THE WITHDRAWAL. APPEAL OF ASSESSEE IS DISMISSED BEING WITH DRAWN. 4. IN THE RESULT , APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER PRO NOUNCED ON 15 TH DAY OF SEPTEMBER , 20 2 1 . S D/ - S D/ - R.S.SYAL PARTHA SARATHI CHAUDHURY VICE PRESIDENT JUDICIAL MEMBER / PUNE; / DATED : 15 TH SEPTEMBER , 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 - 1, KOLHAPUR. 5. , , , / DR, ITAT, B BENCH, PUNE. 6 . / GUARD FILE. / BY ORDER, // T RUE C O PY // / PRIVATE SECRETARY , / ITAT, PUNE . 3 ITA NO. 398 /PUN/20 18 A.Y. 1992 - 93 DATE 1 DRAFT DICTATED ON 14 .0 9 .2021 SR.PS/PS 2 DRAFT PLACED BEFORE AUTHOR 14 .0 9 .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