Shri Subhash Shankar Magdum, Nipani V. Income Tax Officer, Nipani

ITA 411/PAN/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 9876 (ITAT-PANAJI)
• Duration Of Justice: 2 year(s) 4 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 17-10-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: UMESH BOLMAL
• Section: 13

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI (AT E - COURT, PUNE) BEFORE SHRI INTURI RAMA RAO , ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, J UDICIAL M EMBER . / I TA NO. 411 /P A N/ 2018 / ASSESSMENT YEAR : 2012 - 13 SHRI SUBHASH SHANKAR MAGDUM, 711/29B/1, SAI OIL DEPOT, ASHOK NAGAR, NIPANI - 591 237, PAN: AHXPM6274G ....... / APPELLANT / V/S. THE INCOME TAX OFFICER, NIPANI . / RESPONDENT A SSESSEE BY : SHRI UMESH BOLMAL REVENUE BY : SHRI DINESH A. CHAURASIA / DATE OF HEARING : 1 2 . 03 .202 1 / DATE OF PRONOUNCEMENT : 16 . 03 .2021 / ORDER THIS APPEAL PREFERRED BY THE ASSESSEE EMANATES FROM THE ORDER OF THE LD. CIT(APPEALS), BEL A GAVI DATED 06.07.2018 FOR THE ASSESSMENT YEAR 2012 - 13 AS PER THE GROUNDS OF APPEAL ON RECORD. 2 ITA NO. 411 /P A N/ 2018 A.Y. 2012 - 13 2. THE LD. AR FOR THE ASSESSEE SUBMITTED THAT THE ASSESSEE WANTS TO WITHDRAW THE APPEAL AS THE ASSESSEE HAS OPTED FOR VIVAD SE VISHWAS SCHEME , 2020 AND HAS FILED AN APPLICATION DATED 22.02 .2021 ALONG WITH FORM - 3 BY STATING AS FOLLOWS : SUBJECT : WITHDRAWAL OF APPEAL FOR AY 2012 - 13 IN THE CASE OF SHRI SUBHASH S. MAGDUM, NIPANI WITH REFERENCE TO THE ABOVE APPEAL, I WISH TO BRING TO YOUR KIND NOTICE THAT THE ABOVE ASSESSEE FILED AN APPEAL TO ITAT, PANAJI BENCH, AGA INST THE ORDER OF THE COMMISSIONER OF INCOME TAX, BELGAVI FOR AY 2012 - 13, WHICH WAS FILED IN YOUR OFFICE ON 17.10.2018. NOW THE ASSESSEE HAS FILED AN APPLICATION UNDER VIVAD SE VISHWAS SCHEME 2020 ON 24.12.2020. THE DESIGNATED AUTHORITY HAD ALREADY ISSUED A CERTIFICATE IN FORM 3 WHICH IS ATTACHED WITH THIS LETTER FOR YOUR KIND REFERENCE. THE ABOVE ASSESSEE HAS ALREADY SENT A LETTER DATED 19.02.2021 TO YOUR OFFICE REQUESTING YOUR HONOR TO ALLOW HIM TO WITHDRAW HIS APPEAL. HOWEVER, THROUGH OVERSIGHT THE CERT IFICATE IN FORM 3 ISSUED BY THE DESIGNATED AUTHORITY REMAINED TO BE ENCLOSED WITH THE LETTER DATED 19.02.2021. UNDER THESE CIRCUMSTANCES, WE REQUEST YOU SIR TO KINDLY ALLOW THE ASSESSEE TO WITHDRAW HIS APPEAL FOR AY 2012 - 13. 3. THE LD. DR HAS NO OBJECT ION IN CASE THE ASSESSEE WISHES TO WITHDRAW THE APPEAL. HENCE, WE PERMIT THE WITHDRAWAL. APPEAL OF ASSESSEE IS DISMISSED BEING WITHDRAWN. 4. IN THE RESULT , THE APPEAL OF ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED ON 16 TH DAY OF MARCH, 2021. SD/ - SD/ - INTURI RAMA RAO PARTHA SARATHI CHAUDHURY ACCOUNTANT MEMBER JUDICIAL MEMBER / PUNE; / DATED : 16 TH MARCH , 202 1 SB 3 ITA NO. 411 /P A N/ 2018 A.Y. 2012 - 13 / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT (APPEALS), BEL A GAVI . 4. THE PR. CIT, BEL A GAVI. 5 . , , / DR, ITAT, PANAJI . 6 . / GUARD FILE. / BY ORDER, // TRUE COPY // / PRIVATE SECRETARY , / ITAT, PUNE. 4 ITA NO. 411 /P A N/ 2018 A.Y. 2012 - 13 DATE 1 DRAFT DICTATED ON 12 . 0 3 .202 1 SR.PS/PS 2 DRAFT PLACED BEFORE AUTHOR 12 . 03 .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