M/S B. HIMMATLAL AGRAWAL, Nagpur V. I.T.O.(TDS) WARD -1(1), Nagpur

ITA 538/NAG/2016

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 2842 (ITAT-NAGPUR)
• Duration Of Justice: 5 year(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-10-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2014-2015
• Appeal Filed On: 10-10-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: TDS
• Section: 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, NAGPUR BENCH , NAG PUR BEFORE SHRI SANDEEP GOSAIN, JM & SHRI O.P. KANT , AM ITA N O S . 537 & 538 / NAG / 201 6 ASSESSMENT YEAR S : 2013 - 14 & 2014 - 15 M/S B. HIMMATLAL, KRISHNA HOUSE, 71/A, S.T. BUS STAND ROAD, GANESHPETH, NAGPUR - 440018. VS. I.T.O. (TDS), WARD 1(1), NAGPUR. P A N NO.: NGPB 02493 B APPELLANT RESPONDENT ASSESSEE B Y: SHRI NARESH JAKOTIA (CA) REVENUE BY : SMT. AGNES P THOMAS ( CIT - DR ) DATE OF HEARING : 26 /10 /2021 DATE OF PRONOUNCEMENT : 26 / 10 /20 2 1 ORDER PER : SANDEEP GOSAIN, J.M. BOTH THESE APPEAL S HA VE BEEN FILED BY THE ASSESSEE AGAINST THE COMMON ORDER OF THE LD. CIT (A) - 2, NAGPUR DATED 14/0 7 /201 6 FOR THE A.Y. 2013 - 14 AND 2014 - 15 RESPECTIVELY. 2. BOTH T HESE APPEALS HAVE COMMON ISSUE , THEREFORE, FOR THE SAK E OF CONVENIENCE AND BREVITY, A COMMON ORDER IS BEING PASSED. 3. THE PARTNER OF THE A SSESSEE HAS FURNISHED APPLICATION S FOR WITHDRAWAL OF BOTH TH ESE APPEAL S . THE CONTENTION MADE IN ONE OF THE SAID APPLICATION READS AS UNDER: ITA 537 & 538 / NAG /20 1 6 _ M/S B. HIMMATLAL VS ITO(TDS) 2 BEING AGGRIEVED TO THE ORDER P ASSED BY THE HONBLE CIT APPEAL - 2, NAGPUR, ASSESSEE PREFERRED AN APPEAL BEFORE THE HONBLE NAGPUR BENCH OF ITAT VIDE APPEAL NO. ITA 537/NAG/2016 DATED 10/10/2016. IN THIS REGARD, ASSESSE WOULD LIKE TO INFORM YOU THAT ASSESSE, HAD OPTED FOR VIVAD SE VISHWAS SCHEME INTRODUCE BY GOVT. OF INDIA AND MADE AN APPLICATION UNDER VIVAD SE VISHWAS SCHEME TOWARDS RESOLUTION OF DISPUTE AND MADE THE PAYMENT ACCORDINGLY. IN RESPONSE TO APPLICATION UNDER FORM - 1 BY ASSESSEE, INCOME TAX DEPARTMENT ISSUED FORM - 3 UNDER VIVAD SE VISHWAS SCHEME. IN ABSENCE OF APPEAL WITHDRAWAL LETTER ASSESSEE WOULD UNABLE TO FILE THE FORM - 4 UNDER VIVAD SE VISHWAS SCHEME. HENCE, THE NEED OF THIS APPLICATION FOR WITHDRAWAL OF APPEAL GET ARISES. KINDLY KEEP THE APPLICATION ON RECORDS AND ALLOW THE ASSESSEE TO WITHDRAW THE APPEAL FOR F.Y. 2012 - 13. THANKING YOU FOR B. HIMMATLAL AGRAWAL SD/ - ( BRIJESH AGRAWAL ) PARTNER 4 . THE LD CIT - DR HAS RAISED NO OBJECTION IF THE APPEAL S OF THE ASSESSEE ARE ALLOWED TO BE WITHDRAWN. 5 . THEREFORE, IN VIEW OF TH E FACT THAT THE ASSESSEE HAS ALREADY APPROACHED THE DEPARTMENT TO SETTLE THE MATTER UNDER VIVAD SE VISHWAS SCHEME, WE PERMIT THE ASSESSEE TO WITHDRAW TH ESE APPEAL S . ACCORDINGLY, THE APPEAL S OF THE ASSESSEE ARE DISMISSED AS WITHDRAWN. 6 . IN THE RESULT, BOTH THESE APPEAL S OF THE ASSESSEE ARE DISMISSED. ITA 537 & 538 / NAG /20 1 6 _ M/S B. HIMMATLAL VS ITO(TDS) 3 ORDER PRONOUNCED IN THE OPEN COURT ON 26 TH OCTOBER , 2021. SD/ - SD/ - ( O.P. KANT ) (SANDEEP GOSAIN) ACCOUNTANT MEMBER JUDICIAL MEMBER NAG PUR DATED : - 26 / 10 /202 1 *RANJAN COPY O F THE O RDER FORWARDED TO: 1. THE APPELLANT - M/S B. HIMMATLAL, NAGPUR . 2. THE RESPONDENT - THE I.T.O. (TDS), WARD 1(1), NAGPUR. 3. CIT 4. THE CIT(A) 5. DR, ITAT , NAG PUR 6. GUARD FILE (ITA NO. 537 & 538 / NAG /20 1 6 ) BY ORDER, ASS T. REGISTRAR