Rasiklal Manikchand Dhariwal (HUF), Pune V. Deputy Commissioner of Income-tax, Circle - 2, Pune

ITA 458/PUN/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 0839 (ITAT-PUNE)
• Duration Of Justice: 3 year(s) 4 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-07-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 17-05-2021
• Assessment Year: 1999-2000
• Appeal Filed On: 12-03-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

] IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENC H B , PUNE (THROUGH VIRTUAL COURT) BEFORE SHRI INTURI RAMA RAO, AM AND SHRI PARTHA SARATHI CHAUDHURY, JM . / ITA NO.457/PUN/2018 / ASSESSMENT YEARS : 1998-99 RASIKLAL MANIKCHAND DHARIWAL (HUF), MANIKCHAND HOUSE, PLOT NO.100-101, DR. KENNEDY ROAD, BEHIND LE MERIDIEN, PUNE 411001. PAN : AABHD5583L. . / APPELLANT V/S THE ADDL. CO MMISSIONER OF INCOME TAX, CIRCLE 1(1), PUNE. . / RESPONDENT . / ITA NO.458/PUN/2018 / ASSESSMENT YEAR : 1999-2000 RASIKLAL MANIKCHAND DHARIWAL (HUF), MANIKCHAND HOUSE, PLOT NO.100-101, DR. KENNEDY ROAD, BEHIND LE MERIDIEN, PUNE 411001. PAN : AABHD5583L. . / APPELLANT V/S THE DY. COMMISSIONER OF INCOME TAX, CIRCLE 2, PUNE. . / RESPONDENT ASSESSEE BY : SHRI SUMIT SOHANDA / SHRI KISHOR PHADKE. REVENUE BY : SHRI DEEPAK GARG. / DATE OF HEARING : 12.07.2021 / DATE OF PRONOUNCEMENT : 12.07.2021 / ORDER THESE ARE THE APPEALS FILED BY THE ASSESSEE DIRECTED AGA INST THE COMMON ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) 13, PUNE DATED 29.12.2017 FOR THE ASSESSMENT YEARS 1998-99 AND 1 999-2000. 2 2. BEFORE US, SHRI KISHORE PHADKE, THE LEARNED AUTHORISED REPRESENTATIVE OF THE ASSESSEE FILED A LETTER DT.10.07.2021 SEEKING PERMISSION TO WITHDRAW THE RESPECTIVE APPEALS ON THE GR OUND THAT THE ISSUE INVOLVED IN THESE APPEALS STAND SETTLED UNDER THE VIVAD SE VISHWAS SCHEME, 2020. THE LD.A.R. SUBMITTED THAT THOUGH THEY REC EIVED FORM 3, DUE TO SOME TECHNICAL REASON, THEY HAD APPLIED FOR RECTIFIC ATION OF FORM - 3 AND THE SAME IS UNDER PROCESS. LD.A.R. FURTHER SUBMITTE D THAT THE ASSESSEE IS READY TO WITHDRAW THE APPEALS UNDER THE CIRCUMSTANC ES IF A CONDITIONAL ORDER IS PASSED TO THAT EFFECT. 3. THE LD. DR HAS NO OBJECTION IN CASE THE ASSESSEE WIS HES TO WITHDRAW THE APPEALS. 4. IN VIEW OF THE REQUEST MADE BY THE ASSESSEE, WE PERMIT THE ASSE SSEE TO WITHDRAW THE APPEALS. HOWEVER, IF THE RESPONDENT DEPART MENT DISAPPROVES THE APPLICATION OF THE ASSESSEE FILED UNDER VIVAD SE VISHWAS SCHEME, THE ASSESSEE IS AT LIBERTY TO FILE AN APPLICATION TO RESTORE THE APPEALS BEFORE THIS TRIBUNAL. 5. IN THE RESULT, THE APPEALS OF THE ASSESSEE ARE DISMISSED AS WITHD RAWN. ORDER PRONOUNCED ON 12 TH DAY OF JULY, 2021. SD/- SD/- (PARTHA SARATHI CHAUDHURY) (INTURI RAM A RAO) / JUDICIAL MEMBER / ACCOUNTANT MEMBER / PUNE; / DATED : 12 TH JULY, 2021. YAMINI 3 ! / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. 4. 5. 6. CIT( APPEAL) 13, PUNE. PRL. CIT- PUNE. , , / DR, ITAT, B PUNE; ! / GUARD FILE. / BY ORDER, // TRUE COPY // SENIOR PRIVATE SECRETARY , / ITAT, PUNE.