Pritishkumar Amitkumar Chatterjee, Aurangabad V. Assistant Commissioner of Income-tax, Circle - 2, Aurangabad

ITA 725/PUN/2019

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 1482 (ITAT-PUNE)
• Duration Of Justice: 3 year(s) 5 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-10-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 29-09-2022
• Assessment Year: 2015-2016
• Appeal Filed On: 05-05-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(3); 5(2); 250

Judgement Text

॥ आयकर अपीलीय न्यायाधिकरण, पुणे “बी” न्यायपीठ, पुणे में ॥ ITAT-Pune Page 1 of 2 IN THE INCOME TAX APPELLATE TRIBUNAL, PUNE “B” BENCH, PUNE BEFORE SHRI S.S. GODARA, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER आयकर अपीऱ सं. / ITA No.725/PUN/2019 निर्धारण वर्ा / Assessment Year : 2015-2016 Pritishkumar Amitkumar Chatterjee F-2, Savera Press Comps Pvt. Ltd., MIDC Area Waluj, Aurangabad – 431136 PAN:ACRPC4740L . . . . . . . अपीऱधर्थी / Appellant बनाम / V/s. Asst. Commissioner of Income Tax, Circle – 2, Aurangabad . . . . . . . . प्रत्यर्थी / Respondent द्वारा / Appearances Assessee by : None for the Assessee Revenue by : Shri M.G. Jasnani स ु नवाई की तारीख / Date of conclusive Hearing : 30/09/2022 घोषणा की तारीख / Date of Pronouncement : 07/10/2022 आदेश/ ORDER PER G. D. PADMAHSHALI, AM; This appeal challenges the order of Commissioner of Income Tax (Appeals)-2, Aurangabad [for short “CIT(A)”] dt. 06/02/2019 passed u/s 250 of the Income-tax Act, 1961 [for short “the Act”], which ascended out of assessment order dt. 29/12/2017 passed u/s 143(3) by the Asstt. Commissioner of Income Tax, Circle-2, Aurangabad [for short “AO”] for assessment year [for short “AY”] 2015-16. Pritishkumar Amitkumar Chatterjee ITA No.725/PUN/2019 AY: 2015-16 ITAT-Pune Page 2 of 2 2. On this date of physical hearing, the learned departmental representative [for short “DR”] referring to Form No 5 an order for full and final settlement of tax arrears issued u/s 5(2) r.w.s. 9 of the Direct Tax Vivad se Vishwas Act, 2020 [for short “VSVA”] entreated that, the assessee has settled the present dispute under VSVA, consequently in the light of provisions of section 4(3) of VSVA, the present appeal ceases to be prosecuted. 3. In the evince of Form No. 5 r.w.r. 4(3) of DTVSV-Rules, 2020 the present appeal of appellant is deemed as withdrawn, ergo we order accordingly. 4.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 Friday 07 th day of October, 2022. -S/d- -S -S/d- -S/d- S. S. GODARA G. D. PADMAHSHALI JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / PUNE ; दिन ांक / Dated : 07 th day of October, 2022. आदेशकीप्रधिधलधपअग्रेधिि / Copy of the Order forwarded to : 1.अपील र्थी / The Appellant. 2. प्रत्यर्थी / The Respondent. 3. The Pr. CIT-2, Aurangabad (M.H.-India) 4. The CIT(A)-2, Aurangabad (M.H.-India) 5. DR, ITAT, Pune Bench ‘B’, Pune आिेश नुस र / BY ORDER, 6. ग र्डफ़ इल / Guard File. वररष्ठ दनजी सदिव / Sr. Private Secretary