Kakaso Balgonda Patil, Kolhapur V. Joint Commissioner of Income-tax, Range - 1, Kolhapur

ITA 470/PUN/2019

AI Insights

The case involves an appeal by Shri Kakaso Balgonda Patil against the order of the Commissioner of Income Tax (Appeals-1), Kolhapur, which was passed under section 250 of the Income-tax Act, 1961. The original order was issued by the Income Tax Officer-1(2), Kolhapur under section 271D of the Act for the assessment year 2009-2010. However, the appeal was withdrawn following a settlement under the Direct Tax Vivad se Vishwas Act, 2020, as indicated by the submission of Form No. 5, which confirmed the settlement of the tax arrears.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 136204 (ITAT-PUNE)
• Duration Of Justice: 10 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-11-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 30-11-2022
• Assessment Year: misc
• Appeal Filed On: 24-01-2022
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 5(2); 271D; 250

Judgement Text

॥ आयकर अपीलीय न्यायाधिकरण, पुणे “ए” न्यायपीठ, पुणे में ॥ ITAT-Pune Page 1 of 2 IN THE INCOME TAX APPELLATE TRIBUNAL, PUNE “A” BENCH, PUNE BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI,ACCOUNTANT MEMBER आयकर अपऩल सं. / ITA No. 470/PUN/2019 निर्धारण वर्ा / Assessment Year : 2009-2010 Shri Kakaso Balgonda Patil Arihant, Ambilane,A/P Chinchwad, Kolhapur - 416119. PAN : AWDPP7326F . . . . . . . अपऩलधथी / Appellant बनाम / V/s. Jt. Commissioner of Income Tax, Range-1, Kolhapur . . . . . . . प्रत्यथी / Respondent द्वारा / Appearances Assessee by : None for Assessee Revenue by : Shri Ramnath P Murkunde. सपिवधईकीतधरऩख / Date of conclusive Hearing : 01/12/2022 घोर्णधकीतधरऩख / Date of Pronouncement : 01/12/2022 आदेश / ORDER PER G. D. PADMAHSHALI, AM; The present appeal of the assessee is agitated against the order of Commissioner of Income Tax-(Appeals-1), Kolhapur [for short “CIT(A)”] dt. 17/12/2018 passed u/s 250 of the Income-tax Act, 1961 [for short “the Act”], which in turn ascended from the order of Income Tax Officer-1(2), Kolhapur [for short “AO”] dt. 29/12/2016 passed u/s 271D of the Act, for assessment year [for short “AY”] 2009-2010. 2. At the outset, the learned departmental representative [for short “DR”] referring to undated withdrawal application received Kakaso Balgonda Patil ITA No. 470/PUN/2019 AY: 2009-10 ITAT-Pune Page 2 of 2 by post on 25/08/2022 entreated that, the assessee has settled the present dispute under Direct Tax Vivad se Vishwas Act, 2020 [for short “VSVA”] and Form No 5 representing an order for full and final settlement of tax arrears is issued u/s 5(2) r.w.s. 9 thereunder, consequently the present appeal ceases to be prosecuted. The details of Form No.5 are as under; Sr Appeal No Details of Form No 4 Details of Form No 5 Date of filing Acknowledgement No Date of Issue Certificate No 1 ITA/470/PUN/2019 - - 28/12/2020 920921000281220 3. In the evince of withdrawal application accompanied by Form No. 5 r.w.r. 4(3) of DTVSV-Rules, 2020 the present appeal of appellant is dismissed as withdrawn. 4. Resultantly, the appeal of the appellant assessee is dismissed as withdrawn in above terms. In terms of rule 34 of ITAT Rules, the order pronounced in the open court on this Thursday 1 st day of December, 2022. Sd/- Sd/- S. S. GODARA G. D. PADMAHSHALI JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे/ PUNE ; दिन ांक / Dated :14 th day of December, 2022. Ashwini आदेश की प्रधिधलधप अग्रेधिि / Copy of the Order forwarded to : 1.अपील र्थी / The Appellant. 2. प्रत्यर्थी / The Respondent 3. The PCIT- 1 Kolhapur (Mh-India) 4. The CIT(A)-1, Kolhapur (Mh-India) 5. दिभ गीय प्रदिदनदि,आयकर अपीलीय न्य य दिकरण, पुणे “ए” बेंच, पुणे / DR, ITAT, Pune “A” Bench, Pune. 6. ग र्डफ़ इल / Guard File. आिेश नुस र / BY ORDER,