Rakesh Chandarlal Sachdev, Kolhapur V. Income-tax Officer, Ward - 1(2), Kolhapur

ITA 844/PUN/2018

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 9063 (ITAT-PUNE)
• Duration Of Justice: 4 year(s) 2 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-08-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2005-2006
• Appeal Filed On: 09-05-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

आयकर अपीलीय अिधकरण “ए” Ɋायपीठ पुणेमŐ। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकरअपीलसं. / ITA No.844/PUN/2018 िनधाᭅरणवषᭅ / Assessment Year : 2005-06 Shri Rakesh Chandarlal Sachdev, F1, Jaishankar Appartment, Gandhinagar, Dist. Kolhapur. PAN: blxps 5348 n Vs The Income Tax Officer, Ward-1(2), Kolhapur. Appellant/ Assessee Respondent / Revenue Assessee by None. Revenue by Shri Arvind Desai – DR Date of hearing 28/07/2022 Date of pronouncement 08/08/2022 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: This appeal filed by the Assessee is directed against the order of ld.Commissioner of Income Tax(Appeals)-1, Kolhapur for the A.Y.2005-06 dated 12.04.2018, emanating out of order under section 271(1)(c) of the Income Tax Act, 1961. 2. The appeal came up hearing on 28 th July, 2022. At the time of hearing, no one has appeared on behalf of the assessee. However, perusal of the record shows that the assessee submitted an application in which he has submitted that the he has already been issued FORM NO.3 and settled dispute with Income Tax Department ITA No.844/PUN/2018 for A.Y. 2005-06 Rakesh Chandarlal Sachdev Vs. ITO [A] 2 by availing the benefits of Vivad se Visvas Scheme -2020 (VSV-20). The assessee further requested to withdraw his appeal. 3. On the other hand the learned Departmental Representative (DR) submits that he has no objection, if the appeal of the assessee is dismissed as withdrawn. 4. We have considered the contents of the withdrawal application filed by the assessee and the submissions of the Ld.DR for the Revenue. Considering the facts that the assessee has already filed application before the prescribed authority and settled the tax liability with the income–tax department under VSV-20 and have received FORM NO.3 vide Acknowledgement No.245519080080221 dated 08.02.2021 from designated authority, the appeal of the assessee is dismissed as withdrawn. 5. In the result, the appeal filed by the Assessee stands dismissed as ‘withdrawn’. Order pronounced in the open Court on 8 th August, 2022. Sd/- Sd/- (PARTHA SARATHI CHAUDHURY) (DR. DIPAK P. RIPOTE) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; ᳰदनांक / Dated : 8 th August, 2022/ SGR* ITA No.844/PUN/2018 for A.Y. 2005-06 Rakesh Chandarlal Sachdev Vs. ITO [A] 3 आदेशकᳱᮧितिलिपअᮕेिषत / Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant. 2. ᮧ᭜यथᱮ / The Respondent. 3. The CIT(A), concerned. 4. The Pr. CIT, concerned. 5. िवभागीयᮧितिनिध, आयकर अपीलीय अिधकरण, “ए” बᱶच, पुणे / DR, ITAT, “A” Bench, Pune. 6. गाडᭅफ़ाइल / Guard File. आदेशानुसार / BY ORDER, // TRUE COPY // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे/ITAT, Pune.