Deputy Commissioner of Income-tax, Central Circle - 1(1), Pune V. Rasiklal Manikchand Dhariwal (HUF), Pune

ITA 599/PUN/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 0591 (ITAT-PUNE)
• Duration Of Justice: 3 year(s) 3 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-07-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 1999-2000
• Appeal Filed On: 05-04-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S P WALIMBE
• Assessee Lawyers: VIKAS AGARWAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, PUNE (THROUGH VIRTUAL COURT) BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, J UDICIAL MEMBER . / ITA NO S.598 & 599 /PUN/201 8 / ASSESSMENT YEAR S : 1998 - 99 & 1999 - 2000 DCIT, CENTRAL CIRCLE - 1(1), PUNE ...... / APPELLANT / V/S. RASIKLAL MANIKCHAND DHARIWAL (HUF), MANIKCHAND HOUSE, PLOT NO. 100 - 101, D KENNEDY ROAD, PUNE - 411001 PAN : AABHD5583L / RESPONDENT ASSESSEE BY : S HRI VIKAS AGARWAL REVENUE BY : SHRI S.P. WALIMBE / DATE OF HEARING : 1 9 - 07 - 2021 / DATE OF PRONOUNCEMENT : 19 - 0 7 - 2021 / ORDER BOTH THESE APPEALS BY THE REVENUE AGAINST THE COMMON ORDER DATED 29 - 12 - 2017 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS) - 13, PUNE [CIT(A)] FOR ASSESSMENT YEARS 1998 - 99 AND 1999 - 2000, RESPECTIVELY. 2. ON PERUSAL OF THE LETTER DATED 29 - 06 - 2021 FIL ED BY THE AUTHORIZED REPRESENTATIVE OF THE RESPONDENT ASSESSEE, WE NOTE THAT THE RESPONDENT 2 ITA NO S.598 & 599/PUN/2018, A.YS. 1998 - 99 & 1999 - 2000 ASSESSEE WISHE TO WITHDRAW BOTH THE APPEALS IN VIEW OF HAVING FILED APPLICATION UNDER VIVAD SE VISHWAS SCHEME PROOF OF WHICH THE FORM NO. 3 IS ENCLOSED BEFORE THIS TRIBUNAL. 3. SHRI S.P. WALIMBE, THE LD. DR PRAYED FOR LIBERTY TO RESTORE BOTH THE APPEALS IN CASE THE ASSESSEE FAILS TO SETTLE THE DISPUTES COVERED BY VIVAD SE VISHWAS SCHEME. ACCORDINGLY, LIBERTY IS GIVEN TO THE APPELLANT REVENUE. 4. IN THE RESULT, BOT H THE APPEALS OF REVENUE ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 19 TH JULY, 202 1 . SD/ - SD/ - ( R.S. SYAL ) ( S.S. VISWANETHRA RAVI ) VICE PRESIDENT JUDICIAL MEMBER / PUNE; / DATED : 19 TH JULY, 202 1 . RK / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT(A) - 1 2, PUNE 4. THE PR. CIT , PUNE 5. , , , / DR, ITAT, B BENCH, PUNE. 6. / GUARD FILE. // // TRUE COPY// / BY ORDER, / PRIVATE SECRETARY, , / ITAT, PUNE