Mahendrakumar Rikabchand Shah, Gokak V. Income Tax Officer, Ward - 1, Gokak

ITA 440/PAN/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 9869 (ITAT-PANAJI)
• Duration Of Justice: 2 year(s) 3 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2011-2012
• Appeal Filed On: 19-11-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: PUKALE MANOJ DEVINDAR
• Section: 11

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 S . 439 TO 442 /P A N/ 2018 / ASSESSMENT YEAR S : 2010 - 11 TO 2013 - 14 MAHENDRAKUMAR RIKABCHAND SHAH MAHAVEER GALLI, RAVIVAR PETH, GOKAK 5913074, DIST - BELAGAVI, PAN: AHWPS8092F ....... / APPELLANT / V/S. THE INCOME TAX OFFICER, WARD - 1, GOKAK. / RESPONDENT A SSESSEE BY : SHRI PUKALE MANOJ DEVINDAR REVENUE BY : SHRI DINESH A. CHAURASIA / DATE OF HEARING : 1 2 . 03 .202 1 / DATE OF PRONOUNCEMENT : 16 . 03 .2021 / ORDER THESE FOUR APPEAL S PREFERRED BY THE ASSESSEE EMANATES FROM THE DIFFERENT ORDER S OF THE LD. CIT(APPEALS), BELAGAVI DATED 01.08.2018 FOR THE ASSESSMENT YEAR S 2010 - 11 TO 2013 - 14 AS PER THE GROUNDS OF APPEAL ON RECORD. 2 ITA NO S . 439 TO 442 /P A N/ 2018 A.Y S . 2010 - 11 TO 2013 - 14 2. THE LD. AR FOR THE ASSESSEE FOR ALL THE APPEALS SUBMITTED THAT THE ASSESSEE WANTS TO WITHDRAW ALL THE APPEAL S AS THE ASSESSEE HAS OPTED FOR VIVAD SE VISHWAS SCHEME , 2020 AND HAS FILED SEPARATE APPLICATION S DATED 05.02.2021 FOR EACH APPEALS ALONG WITH FORM - 3 BY STATING AS FOLLOWS : SUB: WITHDRAWAL OF APPEAL FILED NO. ITA 439/PAN/2018 DATED 19.11.2018 (AY 2010 - 11 ) AS I HAVE FILED AN APPLICATION UNDER THE DIRECT TAX VIVAD SE VISHWAS SCHEME. WITH REFERENCE TO THE ABOVE, I MAHENDRAKUMAR R SHAH HEREBY MAKE AN APPLICATION FOR WITHDRAWAL OF APPEAL FILED NO.439/PAN/2018 DATED 19.11.2018, AS I HAVE PREFERRED TO SETTLE TH E DISPUTED MATTER UNDER VIVAD SE VISHWAS SCHEME. THE FORM 3 HAS BEEN RECEIVED FROM THE DEPARTMENT AND THE COPY OF THE SAME IS ENCLOSED FOR YOUR REFERENCE. THE NECESSARY TAXES ALSO HAS BEEN PAID. IN ORDER TO FILE FORM 4, WITHDRAWAL OF APPEAL IS MANDATORY, THEREFORE, I REQUEST YOUR HONOUR TO KINDLY WITHDRAW MY APPEAL AND THE WITHDRAWAL NUMBER AND CONFIRMATION BE SENT AS THE SAME IS REQUIRED TO BE INCORPORATED IN FORM 4 AS PER VIVAD SE VISHWAS SCHEME. FOR OTHER THREE APPEALS I.E. ITA NO.440 TO 442/PAN/201 8 FOR THE ASSESSMENT YEARS 2011 - 12 TO 2013 - 14, THE ASSESSEE HAS MADE SIMILAR SUBMISSIONS. 3. THE LD. DR HAS NO OBJECTION IN CASE THE ASSESSEE WISHES TO WITHDRAW THE APPEAL S . HENCE, WE PERMIT THE WITHDRAWAL. APPEAL S OF ASSESSEE ARE DISMISSED BEING WITHDRAWN. 4. IN THE RESULT , ALL THE APPEAL S OF ASSESSEE ARE DISMISSED AS WITHDRAWN. ORDER PRO NOUNCED 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 S . 439 TO 442 /P A N/ 2018 A.Y S . 2010 - 11 TO 2013 - 14 / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT (APPEALS), BELAGAVI 4. THE PR. CIT, BELAGAVI. 5 . , , / DR, ITAT, PANAJI . 6 . / GUARD FILE. / BY ORDER, // TRUE COPY // / PRIVATE SECRETARY , / ITAT, PUNE. 4 ITA NO S . 439 TO 442 /P A N/ 2018 A.Y S . 2010 - 11 TO 2013 - 14 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