Ajit Vithal Dake, Ichalkaranji V. Income-tax Officer, Ward - 3, Ichalkaranji

ITA 83/PUN/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 2508 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 10 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-11-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2007-2008
• Appeal Filed On: 21-01-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, P UNE (THROUGH VIRTUAL COURT) BEFORE SHRI P.M. JAGTAP, VICE PRESIDENT(KZ) . / ITA NOS.82 TO 85/PUN/2019 / ASSESSMENT YEARS : 2006-07 TO 2009-10 SHRI AJIT VITHAL DAKE, WARD NO.8, HOUSE NO.463, KHANJIRE MALA, ICHALKARANJI. PAN : ABAPD4331L. ....... / APPELLANT / V/S. THE INCOME TAX OFFICER, WARD-3, ICHALKARANJI. / RESPONDENT ASSESSEE BY : SHRI M.K. KULKARNI (WITHDRAWAL PETITION FILED) REVENUE BY : SHRI SUDHENDU DAS. / DATE OF HEARING : 25.11.2020 / DATE OF PRONOUNCEMENT : 25.11.2020 / ORDER PER P.M. JAGTAP, VP : 1. THESE FOUR APPEALS FILED BY THE ASSESSEE ARE DIRECTED AGAINST FOUR SEPARATE ORDERS OF LEARNED COMMISSIONER OF INCOME TAX (AP PEALS) - 2, KOLHAPUR ALL DATED 10.12.2018 FOR THE ASSESSMENT YEARS 2006-07 TO 2009-10, RESPECTIVELY. 2. AT THE TIME OF VIRTUAL HEARING, THE LD. COUNSEL FOR THE ASSESSEE HA S PRAYED FOR WITHDRAWING OF THESE APPEALS FILED BY THE ASSESSEE ON THE GROUND THAT THE ASSESSEE HAS OPTED TO SETTLE THE DISPUTE INVOLVED THER EIN UNDER THE DIRECT TAX VIVAD SE VISHWAS SCHEME, 2020. IT IS ALSO SUBMITTED BY THE LD. COUNSEL FO R THE ASSESSEE THAT THE REQUIRED DECLARATIONS IN THE PRESCRIB ED FORM NO.1 AND FORM 2 ITA NOS.82 TO 85/PUN/2019 NO.2 HAVE BEEN FILED BY THE ASSESSEE AND THE DESIGNATED AUTHORITY HAS ALSO ISSUED CERTIFICATE IN FORM NO.3, THE COPY OF WHICH IS PLACED ON RECORD. 3. THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 HAS INTRODU CED A DISPUTE RESOLUTION SCHEME, WHICH IS APPLICABLE TO ALL APPEALS/PETITIONS FILED BY THE TAX- PAYERS OR INCOME TAX DEPARTMENT, WHICH WERE PENDING U NTIL 31ST JANUARY, 2020 BEFORE ANY APPELLATE FORUM INCLUDING THE INCOME TAX APPELLATE TRIBUNAL. THE PROCEDURE TO AVAIL THE SAID SCHEME IS PRESCRIBED AS UNDER:- (I) FILING OF DECLARATION IN FORM 1 AND FORM 2 DECLARATION UNDER SECTION 4(1) OF THE SCHEME SHALL BE MADE IN FORM 1 CONSISTING OF THE DETAILS REGARDING THE APPEAL TO BE SETTLE D. UNDERTAKING TO BE FURNISHED BY THE DECLARANT IN FORM 2 CONCERNING TH E WAIVING OF HIS RIGHT TO SEEK OR PURSUE ANY REMEDY UNDER ANY LAW IS TO BE ACCOMPANIED ALONG WITH FORM 1. (II) CERTIFICATE FROM THE DESIGNATED AUTHORITY IN FOR M 3 THE DESIGNATED AUTHORITY WITHIN 15 DAYS FROM THE RECEIPT OF THE DECLARATION IN FORM 1 AND FORM 2 WILL ISSUE A CERTIFICATE IN F ORM 3 UNDER SECTION 5(1) OF THE SCHEME DETERMINING THE AMOUNT PAYABLE UNDER THE SCHEME. (III) PAYMENT OF TAXES AND WITHDRAWAL OF APPEAL THE DECLARANT SHALL PAY THE AMOUNT (IF NOT ALREADY PAID) AS DETERMINED IN FORM 3 WITHIN 15 DAYS FROM THE DATE OF RECEIPT OF SUCH CE RTIFICATE. THE DECLARANT IS ALSO REQUIRED TO WITHDRAW THE APPEAL FOR WHICH THE DECLARATION IS FILED AFTER RECEIPT OF CERTIFICATE UNDER SECTION 5(1) OF THE SCHEME. 4. AS ALREADY NOTED, THE ASSESSEE HAS DULY FILED THE DEC LARATIONS IN FORM 1 AND FORM 2 AND THE DESIGNATED AUTHORITY HAS ALSO ISSUED THE CERTIFICATE IN 3 ITA NOS.82 TO 85/PUN/2019 FORM 3 AS PER SECTION 5(1) OF THE SCHEME DETERMINING THE TAX PAYABLE BY THE ASSESSEE UNDER THE SCHEME. ON RECEIPT OF THE SAID CERT IFICATE IN FORM 3, THE ASSESSEE IS NOW SEEKING TO WITHDRAW THESE APPEALS AS R EQUIRED UNDER THE SCHEME AND KEEPING IN VIEW THAT THE ASSESSEE HAS DULY COMPLIED WITH THE NECESSARY REQUIREMENTS UNDER THE SCHEME, I PERMIT THE WITHDRAWAL OF THESE APPEALS FILED BY THE ASSESSEE AND DISMISS THE SAME AS WITHDRAWN. 5. IN THE RESULT, ALL THE FOUR APPEALS FILED BY THE ASSESS EE ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED ON THIS 25 TH DAY OF NOVEMBER, 2020. SD/- /- ( P.M. JAGTAP ) VICE PRESIDENT / PUNE; / DATED : 25 TH NOVEMBER, 2020. YAMINI / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT(A)-2, KOLHAPUR. 4. THE PR.CIT-2, KOLHAPUR. 5 . , , / DR, ITAT, SMC PUNE; 6. ! / GUARD FILE. / BY ORDER, // TRUE COPY // SENIOR PRIVATE SECRETARY , / ITAT, PUNE.