Mr. Manoj Dhirajlal Rajani, Panaji V. Assistant Commissioner of Income Tax, Circle - 1(1), Panaji

ITA 451/PAN/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 9875 (ITAT-PANAJI)
• Duration Of Justice: 2 year(s) 3 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2013-2014
• Appeal Filed On: 29-11-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: P A N; DINESH A CHAURASIA ITA NO S
• Section: 2

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. 451 /P A N/ 2018 / ASSESSMENT YEAR : 2013 - 14 MR. MANOJ DHIRAJLAL RAJANI, FIRST FLOOR, DAMODAR NIWAS, M.G. ROAD, PANAJI - GOA - 403 001 PAN : ABTPR9496F ....... / APPELLANT / V/S. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 1(1), PANAJI. / RESPONDENT . / ITA NO. 452/PAN/2018 / ASSESSMENT YEAR : 2013 - 14 MRS. NEETA MANOJ RAJANI, FIRST FLOOR, DAMODAR NIWAS, M.G. ROAD, PANAJI - GOA - 403 001 PAN : ABTPR9495G ....... / APPELLANT / V/S. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 1(1), PANAJI. / RESPONDENT A SSESSEE BY : NONE (WITHDRAWAL APPLICATION) REVENUE BY : SHRI DINESH A. CHAURASIA 2 ITA NO S . 451 & 452 /P A N/ 2018 A.Y. 2013 - 14 / DATE OF HEARING : 1 2 . 03 .202 1 / DATE OF PRONOUNCEMENT : 16 . 03 .2021 / ORDER TH ESE TWO APPEAL S PREFERRED BY THE ASSESSEE S EMANATES FROM THE COMMON ORDER OF THE LD. CIT(APPEAL S ), PANAJI - 1 DATED 28.09.2018 FOR THE ASSESSMENT YEAR 2013 - 14 AS PER THE GROUNDS OF APPEAL ON RECORD. 2. THE LD. AR FOR THE ASSESSEE FOR BOTH THE APPEALS SUBMITTED THAT THE ASSESSEE WANTS TO WITHDRAW THE APPEAL AS THE ASSESSEE HAS OPTED FOR VIVAD SE VISHWAS SCHEME , 2020 AND HAS FILED SEPARATE APPLICATION S DATED 23 .0 2 .2021 ALONG WITH FORM - 3 FOR BOTH THE APPEALS BY STATING AS FOLLOWS : SUB : APPEAL NO.451/PAN OF 2018 IN CASE OF PAN NO.ABTPR9496F FOR AY 2013 - 14 I, THE UNDERSIGNED WOULD LIKE TO WITHDRAW THE ABOVE REFERRED APPEAL FILED IN VIEW OF OPTING FOR THE VIV AD SE VISHWAS SCHEME, 2020 FOR THE SAID APPEAL. ATTACHING HEREWITH FORM 1 AND 2 AND FORM 3 FOR YOUR REFERENCE AND RECORD. KINDLY TAKE THE WITHDRAWAL OF THE ABOVE REFERRED APPEAL ON RECORD. SUB : APPEAL NO.452/PAN OF 2018 IN CASE OF PAN NO.ABTPR9495G F OR AY 2013 - 14 I, THE UNDERSIGNED WOULD LIKE TO WITHDRAW THE ABOVE REFERRED APPEAL FILED IN VIEW OF OPTING FOR THE VIVAD SE VISHWAS SCHEME, 2020 FOR THE SAID APPEAL. ATTACHING HEREWITH FORM 1 AND 2 AND FORM 3 FOR YOUR REFERENCE AND RECORD. KINDLY TAKE THE WITHDRAWAL OF THE ABOVE REFERRED APPEAL ON RECORD. 3. THE LD. DR HAS NO OBJECTION IN CASE THE ASSESSEE WISHES TO WITHDRAW THE APPEAL S . HENCE, WE PERMIT THE WITHDRAWAL. BOTH THE A PPEAL S OF ASSESSEE ARE DISMISSED BEING WITHDRAWN. 3 ITA NO S . 451 & 452 /P A N/ 2018 A.Y. 2013 - 14 4. IN THE RESULT , BOTH 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 / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT (APPEALS ), PANAJI - 1 4. THE PR. CIT , PANAJI 5 . , , / DR, ITAT, PANAJI . 6 . / GUARD FILE. / BY ORDER, // TRUE COPY // / PRIVATE SECRETARY , / ITAT, PUNE. 4 ITA NO S . 451 & 452 /P A N/ 2018 A.Y. 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