Mamta Sachidanand Ghonse, Ahmednagar V. Assistant Commissioner of Income-tax, Circle - Ahmednagar, Ahmednagar

ITA 777/PUN/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 1721 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 6 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-12-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 09-12-2020
• Assessment Year: 2013-2014
• Appeal Filed On: 17-05-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S P WALIMBE
• Assessee Lawyers: HARI KRISHAN
• Section: 15

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, PUNE (THROUGH VIRTUAL COURT) BEFORE SHRI R.S.SYAL, VP AND SHRI PARTHA SARATHI CHAUDHURY , JM . / I TA NO. 777 /PUN/20 19 / ASSESSMENT YEAR : 2013 - 14 MRS. MAMTA SACHIDANAND GHONSE, 116/B4, GHONSE MATHS CLASSES, RASNE NAGAR, AHMEDNAGAR PIN - 414 003. PAN : AODPG7805A ....... / APPELLANT / V/S. THE ASSISTANT COMMISSIONER OF INCOME TAX, AHMEDNAGAR CIRCLE, AHMEDNAGAR. / RESPONDENT . / ITA NO S . 987 & 988/PUN/2019 / ASSESSMENT YEAR S : 2014 - 15 & 2015 - 16 MRS. MAMTA SACHIDANAND GHONSE, 116/B4, GHONSE MATHS CLASSES, RASNE NAGAR, AHMEDNAGAR PIN - 414 003. PAN : AODPG7805A ....... / APPELLANT / V/S. THE INCOME TAX OFFICER, WARD - 1, AHMEDNAGAR. / RESPONDENT 2 ITA NO. 777, 987 & 988 /PUN/20 19 A.Y S . 2013 - 14, 2014 - 15 & 2015 - 16 A SSESSEE BY : SHRI HARI KRISHAN REVENUE BY : SHRI S.P WALIMBE / DATE OF HEARING : 0 9 . 1 2 .2020 / DATE OF PRONOUNCEMENT : 09 . 1 2 .2020 / ORDER PER PARTHA SARATHI CHAUDHU RY, JM : THESE THREE APPEALS BY THE ASSESSEE ARE DIRECTED AGAINST THE DIFFERENT ORDERS PASSED BY THE CIT(APPEALS) - 2, PUNE ON 04.12.2018 & 17.06.2019 IN RELATION TO THE ASSESSMENT YEARS 2013 - 14, 2014 - 15 & 2015 - 16. 2. BEFORE US, LEGAL HEIR OF THE ASSESSEE HAS FILED A LETTER DATED 26.10.2020 SEEKING WITHDRAWAL OF THE APPEALS. A PPEAL FOR THE ASSESSMENT YEAR 2013 - 14, THE RELEVANT CONTENT OF SUCH LETTER READS AS UNDER: 1. THAT WE HAD FILED APPEAL WITH ITAT, PUNE FOR THE ASSESSMENT YEAR 2013 - 14 ON 17/05/2019. 2. THAT WE HAVE FILED DOCUMENTS DURING APPEAL PROCEEDINGS. BUT APPEAL PROCEEDINGS IS PENDING WITH ITAT. 3. THAT WE FILED APPLICATION UNDER VIVAD SE VISHWAS SCHEME 2020. 4. THAT WE HAVE RECEIVED FROM - 3 I.E. FORM FOR CERTIFICATE UNDER SUB SECTION (1) OF SECTION 5 OF THE DIRECT TAX VIDE ACK. NO.650062660151020 . 5. THAT WE WOULD LIKE TO WITHDRAW APPEAL FILED WITH ITAT, PUNE. APPEAL FOR THE ASSESSMENT YEAR 2014 - 15, THE RELEVANT CONTENT OF SUCH LETTER READS AS UNDER: 1. THAT WE HAD FILED APPEAL WITH ITAT, PUNE FOR THE ASSESSMENT YEAR 2014 - 1 5 ON 08 /0 7 /2019. 3 ITA NO. 777, 987 & 988 /PUN/20 19 A.Y S . 2013 - 14, 2014 - 15 & 2015 - 16 2. THAT WE HAVE FILED DOCUMENTS DURING APPEAL PROCEEDINGS. BUT APPEAL PROCEED INGS IS PENDING WITH ITAT. 3. THAT WE FILED APPLICATION UNDER VIVAD SE VISHWAS SCHEME 2020. 4. THAT WE HAVE RECEIVED FROM - 3 I.E. FORM FOR CERTIFICATE UNDER SUB SECTION (1) OF SECTION 5 OF THE DIRECT TAX VIDE ACK. NO.6500 69380151020 . 5. THAT WE WOULD LIKE TO WITHDRAW APPEAL FILED WITH ITAT, PUNE. APPEAL FOR THE ASSESSMENT YEAR 2015 - 16, THE RELEVANT CONTENT OF SUCH LETTER READS AS UNDER: 1. THAT WE HAD FILED APPEAL WITH ITAT, PUNE FOR THE ASSESSMENT YEAR 2015 - 1 6 ON 08/07 /2019. 2. THAT WE HAVE FILED DOCUMENTS DURING APPEAL PROCEEDINGS. BUT APPEAL PROCEEDINGS IS PENDING WITH ITAT. 3. THAT WE FILED APPLICATION UNDER VIVAD SE VISHWAS SCHEME 2020. 4. THAT WE HAVE RECEIVED FROM - 3 I.E. FORM FOR CERTIFICATE UNDER SUB SECTION (1) OF SECTION 5 OF THE D IRECT TAX VIDE ACK. NO.6500 74680151020 . 5. THAT WE WOULD LIKE TO WITHDRAW APPEAL FILED WITH ITAT, PUNE. 3. THE LD. DR DID NOT RAISE ANY OBJECTION TO THE WITHDRAWAL OF THE APPEAL S FILED BY THE ASSESSEE. AS SUCH, THE LEGAL HEIR OF THE ASSESSEE IS PERMIT TED TO WITHDRAW THE APPEAL S . 4. IN THE RESULT, APPEALS ARE DISMISSED AS WITHDRAWN . ORDER PRO NOUNCED ON 09 TH DAY OF DECEMBER , 20 20 . SD/ - SD/ - R.S.SYAL PARTHA SARATHI CHAUDHURY VICE PRESIDENT JUDICIAL MEMBER / PUNE; / DATED : 09 TH DECEMBER , 2020. SB 4 ITA NO. 777, 987 & 988 /PUN/20 19 A.Y S . 2013 - 14, 2014 - 15 & 2015 - 16 / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT(APPEALS) - 2, PUNE. 4. THE PR. CIT - 1, PUNE. 5 . , , , / DR, ITAT, A BENCH, PUNE. 6 . / GUARD FILE. // TRUE COP Y // / BY ORDER, / PRIVATE SECRETARY , / ITAT, PUNE . 5 ITA NO. 777, 987 & 988 /PUN/20 19 A.Y S . 2013 - 14, 2014 - 15 & 2015 - 16 DATE 1 DRAFT DICTATED ON 0 9 . 12 .2020 SR.PS/PS 2 DRAFT PLACED BEFORE AUTHOR 09 .12 .2020 SR.PS/PS 3 DRAFT PROPOSED AND PLACED BEFORE THE SECOND MEMBER JM/AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER AM/JM 5 APPROVED DRAFT COMES TO THE SR. PS/PS SR.PS/PS 6 KEPT FOR PRONOUNCEMENT ON SR.PS/PS 7 DATE OF UPLOADING OF ORDER SR.PS/PS 8 FILE SENT TO BENCH CLERK SR.PS/PS 9 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK 10 DATE ON WHICH FILE GOES TO THE A.R 11 DATE OF DISPATCH OF ORDER