Assistant Commissioner of Income-tax, Ichalkaranji Circle, Ichalkaranji V. Niranjan Rajendra Shete, Kolhapur

ITA 419/PUN/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 5981 (ITAT-PUNE)
• Duration Of Justice: 3 year(s) 1 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-04-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 26-04-2021
• Assessment Year: 2014-2015
• Appeal Filed On: 05-03-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: IS DIRECTED AGAINS T PASSED
• Section: 5(2); 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH A , PUNE VIRTUAL COURT BEFORE SH RI R.S. SYAL, VICE PRESIDENT AND SH RI S.S. VISWANETHRA RAVI , J UDICIAL MEMBER I TA NO. 41 9 /PUN/201 8 / ASSESSMENT YEAR : 201 4 - 1 5 ACIT, ICHALKARANJI CIRCLE, ICHALKARANJI VS. S HRI NIRANJAN RAJENDRA SHETE MAHAVEER NAGAR, A/P HUPARI, TAL HATKANANGALE, DIST. KOLHAPUR 416203 PAN: BOTPS0314D APPELLANT RESPONDENT / ORDER TH IS APPEAL BY THE REVENUE IS DIRECTED AGAINST THE ORDER PASSED BY THE CIT(A) - 2 , KOLHAPUR ON 1 2 - 1 2 - 2017 IN RELATION TO THE ASSESSMENT YEAR 201 4 - 1 5 . 2. BEFORE US, THE ASSESSEE HAS FILED A LETTER DATED 0 2 - 04 - 2021 SEEKING PERMISSION TO WITHDR AW THE APPEAL AS HE HAD RECEIVED FORM NO. 5 UNDER VIVAD SE VISHWAS SCHEME UNDER THE DIRECT TAXES VIVAD SE VISHWAS ACT, 2020. THE RELEVANT CONTENTS OF SUCH LETTER, READ AS UNDER : A SSESSEE BY NONE (WITHDRAWAL APPLICATION) RE VENUE BY SHRI MAHADEVAN A.M. KRISHNAN DATE O F HEARING 2 6 - 0 4 - 202 1 DATE OF PRONOUNCEMENT 26 - 0 4 - 202 1 ITA NO . 41 9 /PUN/ 201 8 NIRANJAN R. SHETE 2 I HAVE FILED THE DECLARATION TO DESIGNATED AUTHORITY PCIT, PUNE - 1 IN ACCORDANCE WITH THE PROVISIONS OF THE DIRECT TAX VIVAD SE VISHWAS 2020 AND FORM 5 I.E. ORDER FOR FULL AND FINAL SETTLEMENT OF TAX ARREAR UNDER SECTION 5(2) READ WITH SECTION 6 OF THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 (3 OF 2020) , THE DIRECT TAX VIVAD S E VISHWAS RULES, 2020, HAS ALSO BEEN RECEIVED, COPY OF WHICH IS ENCLOSED 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 THE APPEAL. 4. IN THE RESULT, THE APPEAL I S DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 26 TH APRIL, 2021 . SD/ - SD/ - ( S.S. VISWANETHRA RAVI ) ( R.S.SYAL ) JUDICIAL MEMBER VICE PR ESIDENT PUNE ; DATED : 26 TH APRIL, 2021 GCVSR / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. THE CIT(A) - 2 , KOLHAPUR 4 . 5. THE PR. CIT - 2 , PUNE DR A , ITAT, PUNE 6 . / GUARD FILE / BY ORDER, / / TRUE COPY // SENIOR PRIVATE SECRETARY , / ITAT, PUNE ITA NO . 41 9 /PUN/ 201 8 NIRANJAN R. SHETE 3 DATE 1. DRAFT DICTATED ON 2 6 - 0 4 - 202 1 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 2 6 - 0 4 - 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.