AVINASH NIVRUTI BHOSALE, PUNE V. ACIT, CIRCLE-2, PUNE

ITA 79/PUN/2020

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 8629 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 9 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-11-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Appeal Filed On: 21-01-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH, ‘A’ PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI C.M. GARG, JUDICIAL MEMBER आयकर अपीऱ सं. / ITA No.79/PUN/2020 निर्धारण वषा / Assessment Year : 2014-15 Avinash Nivrutti Bhosale 2, Abil House, Range Hill, Corner Ganesh Khind Road, Pune – 411007 PAN: ABTPB8151F Vs. ACIT, Circle-2, Pune Appellant Respondent आदेश / ORDER This appeal by the assessee is directed against the order passed by the CIT(A)-1, Pune on 15-11-2019 in relation to the Assessment Year 2014-15. 2. Before us, the ld. AR has filed a letter dated 29.10.2021 seeking permission to withdraw the appeal under ‘Vivad Assessee by : None (withdrawal application) Revenue by : Shri S.P. Walimbe Date of hearing : 12-11-2021 Date of pronouncement : 12-11-2021 ITA No.79/PUN/2020 2 Se Vishwas Scheme’ under The Direct Taxes Vivad Se Vishwas Act, 2020. The relevant contents of such letter, read as under : “1. Most respectfully, the appellant submits before Your Honor that the appellant had applied for the settlement of the disputed matter in both the appeals under the „Vivad Se Vishwas Scheme‟ (VSV) introduced in Union Budget, 2020. 2. The appellant submits that Hon‟ble Principal Commissioner of Income Tax (Central-1), Mumbai has Approved the application of the appellant under VSV Scheme and has issued the Certificate in Form No.3. The Certificate in Form No.3 has been enclosed herewith as Annexure 1. 3. Section 4(2) of direct tax Vivad Se Vishwas Act, 2020 (the Act) is reproduced herewith: Upon the filling the declaration, any appeal pending before the Income-tax Appellate Tribunal or Commissioner Appeal, is respect of the disputed income or disputed interest or disputed penalty or disputed fee and tax arrears shall be deemed to have been withdrawn from the date on which certificate under sub-section (1) of section 5 is issued by the designated authority. 4. Most respectfully, the appellant submits that the designated authority has issued certificate in Form 3 u/s.5(1) of the Act which is enclosed herewith. Accordingly, the appellant request Your Honor to consider the appeal as deemed to be withdrawn.” ITA No.79/PUN/2020 3 3. On perusal of the above letter and having no objection from the side of ld. DR, we allow the request of ld. AR to withdraw the appeal. 4. In the result, the appeal is dismissed as ‘withdrawn’. Order pronounced in the Open Court on 12 th November, 2021. Sd/- Sd/- (C.M. GARG) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT पुणे Pune; दिन ांक Dated : 12 th November, 2021 GCVSR आदेश की प्रतितिति अग्रेतिि/Copy of the Order is forwarded to: 1. अपील र्थी / The Appellant; 2. प्रत्यर्थी / The Respondent; 3. The CIT(A)-1, Pune 4. 5. 6. The Pr.CIT-2, Pune DR, ITAT, ‘A’ Bench, Pune ग र्ड फ ईल / Guard file. आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अदिकरण ,पुणे / ITAT, Pune ITA No.79/PUN/2020 4 Date 1. Draft dictated on 12-11-2021 Sr.PS 2. Draft placed before author 12-11-2021 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.