Sachin Vikaram Ghayal, Aurangabad V. Assistant Commissioner of Income-tax, Circle - Aurangabad, Aurangabad

ITA 534/PUN/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 4703 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 10 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 17-12-2020
• Assessment Year: 2013-2014
• Appeal Filed On: 05-04-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: ARISES OUT OF PASSED

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH SMC, PUNE VIRTUAL COURT BEFORE SHRI R.S. SYAL, VICE PRESIDENT . / ITA NO.534/PUN/2019 / ASSESSMENT YEAR : 2013-14 SACHIN VIKRAMRAO GHAYAL, 3384, PANNALAL NAGAR, TALUKA PAITHAN, DIST. AURANGABAD 431 107 PAN : ALXPG3508M VS. ACIT CIRCLE, AURANGABAD (APPELLANT) (RESPONDENT) / ORDER THIS APPEAL BY THE ASSESSEE ARISES OUT OF THE ORDER PASS ED BY THE CIT(A)-1, AURANGABAD ON 31-12-2018 IN RELATION TO THE ASSESSMENT YEAR 2013-14. 2. BEFORE ME, THE ASSESSEE HAS FILED A LETTER DATED 10-12-2020 SEEKING WITHDRAWAL OF THE APPEAL. THE RELEVAN T CONTENTS OF SUCH LETTER READ AS UNDER : WITH RESPECT TO THE ABOVE REFERRED APPEAL, THE APP ELLANT HAS OPTED FOR THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 ( DTVSV ACT) TO SETTLE THE DISPUTE PENDING BEFORE YOUR HON OURS. IN THIS REFERENCE, THE APPELLANT HAD SUBMITTED FORM 1 AND F ORM 2 IN ACCORDANCE WITH RULE 3 OF THE DIRECT TAX VIVAD SE V ISHWAS RULES, 2020 (THE RULES) ON 09/06/2020. COPY OF THE SAME IS ATTACHED APPELLANT BY MS. SARVESHA RESPONDENT BY SHRI. SUDHENDU DAS DATE OF HEARING 12-02-2021 DATE OF PRONOUNCEMENT 12-02-2021 ITA NO. 534/PUN/2019 SACHIN VIKRAMRAO GHAYAL 2 HEREWITH AS ANNEXURE-1 FOR YOUR HONOURS READY REFE RENCE AND RECORD. FURTHER, THE DESIGNATED AUTHORITY HAS ISSU ED FORM 3 IN ACCORDANCE WITH RULE 3 OF THE RULES ON 19/11/2020 W HICH WAS RECEIVED BY THE APPELLANT ON 19/11/2020. COPY OF T HE SAME IS ATTACHED HEREWITH AS ANNEXURE-2 FOR YOUR HONOURS R EADY REFERENCE AND RECORD. IN VIEW OF THE ABOVE, AND IN ACCORDANCE WITH SECTIO N 4(3) OF THE DTVSV ACT, THE APPELLANT IS HEREBY WITHDRAWING THE CURRENT APPEAL FILED ON 05/04/2019. THE APPELLANT UNDERTAK ES THAT IT SHALL PAY/ALLOW ADJUSTMENT FOR THE ENTIRE DEMAND RAISED I N FORM-3 WITHIN THE PRESCRIBED TIME LIMIT UNDER THE DTVSV AC T.. THE APPELLANT REQUESTS YOUR HONOUR TO KINDLY GRANT PERMISSION TO WITHDRAW THE APPEAL, SO THAT IT CAN PROCEED UNDER T HE DTVSV AND SETTLE THE DISPUTE. 3. THE LD. DR DID NOT RAISE ANY OBJECTION TO THE WITHDRAWAL OF THE APPEAL FILED BY THE ASSESSEE. AS SUCH, THE ASSE SSEE IS PERMITTED TO WITHDRAW THE APPEAL. 4. IN THE RESULT, THE APPEAL IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 12 TH FEBRUARY, 2021. SD/- (R.S.SYAL) / VICE PRESIDENT PUNE; DATED : 12 TH FEBRUARY, 2021 SATISH ITA NO. 534/PUN/2019 SACHIN VIKRAMRAO GHAYAL 3 / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. ( ) / THE CIT (APPEALS)-1, AURANGABAD 4. THE PR. CIT-1, AURANGABAD 5. , , SMC / DR SMC, ITAT, PUNE; 6. / GUARD FILE. / BY ORDER, // TRUE COPY // SENIOR PRIVATE SECRETARY , / ITAT, PUNE DATE 1. DRAFT DICTATED ON 12-02-2021 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 12-02-2021 SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER -- JM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. -- JM 5. APPROVED DRAFT COMES TO THE SR.PS/PS SR.PS 6. KEPT FOR PRONOUNCEMENT ON SR.PS 7. DATE OF UPLOADING ORDER SR.PS 8. FILE SENT TO THE BENCH CLERK SR.PS 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK 10. DATE ON WHICH FILE GOES TO THE A.R. 11. DATE OF DISPATCH OF ORDER.