Rikhavdas Tejmal Shah (HUF), Nipani V. Income Tax Officer, Ward - 1, Nipani

ITA 455/PAN/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 9877 (ITAT-PANAJI)
• Duration Of Justice: 2 year(s) 3 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2015-2016
• Appeal Filed On: 10-12-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 201

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. 455 /P A N/ 2018 / ASSESSMENT YEAR : 2015 - 16 RIKHAVDAS TEJMAL SHAH (HUF) NO.73A/74 A , ASHOK NAGAR, NIPANI, TAL.CHIKODI, DIST. BELAGAVI, PIN - 591 237 PAN: AACHS2215R ....... / APPELLANT / V/S. THE INCOME TAX OFFICER, WARD - 1, NIPANI / RESPONDENT A SSESSEE BY : SHRI PRAMOD Y . VAIDYA 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 05 .1 0 .201 8 FOR THE ASSESSMENT YEAR 201 5 - 1 6 AS PER THE GROUNDS OF APPEAL ON RECORD. 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 , 2 ITA NO. 455 /P A N/ 2018 A.Y. 2015 - 16 2020 AND HAS FILED AN APPLICATION DATED 24.02.2021 ALONG WITH FORM - 3 BY STATING AS FOLLOWS: ITA NO.455/PAN/2018 AY 2015 - 16 IN RESPECT OF ABOVE REFERRED AY 2015 - 16, THE ASSESSEE HAS FILED AN DECLARATION UNDER VIVAD SE VISHWAS SCHEME AND HAS RECEIVED FORM 3. A COPY OF FORM 3 IS ENCLOSED HEREWITH FOR READY REFERENCE. UNDER THE CIRCUMSTANCES THE ISSUE INVOLVED IN THE ABOVE APPEAL WILL NOT BE PRESSED. 3. THE LD. DR HAS NO OBJECTION IN CASE THE ASSESSEE WISHES TO WITHDRAW THE APPEAL. HENCE, WE PERMIT THE WITHDRAWAL. APPEAL OF ASSESSEE IS DISMISSED BE ING WITHDRAWN. 4. IN THE RESULT , THE APPEAL OF ASSESSEE IS DISMISSED AS WITHDRAWN.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), 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. 3 ITA NO. 455 /P A N/ 2018 A.Y. 2015 - 16 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