Nasima Irfan Akabani Legal Heir of Late Akabani Irfan Abdul Gaffar, Kolhapur V. Deputy Commissioner of Income-tax, Central Circle , Kolhapur

ITA 969/PUN/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 6361 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 9 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-04-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 23-03-2021
• Assessment Year: 2005-2006
• Appeal Filed On: 04-07-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: OTHERS; S P WALIMBE ITA NO PUN
• Section: 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, PUNE (THROUGH VIRTUAL COURT) BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, J UDICIAL MEMBER SL. NO. ITA NO. NAME OF APPELLANT NAME OF RESPONDENT ASST. YEAR 1. 969/PUN/2019 NASIMA IRFAN AKABANI LEGAL HEIR OF LATE AKABANI IRFAN ABDUL GAFFAR PROP. OF M/S. AL - HABIB ENTERPRISES, FLAT NO.3, 4, 5 & 7 SANCHAYANI PARK, NEW PALACE ROAD, KOLHAPUR. PIN - 416 003 PAN : AAXPA7046F THE DCIT, CENTRAL CIRCLE , KOLHAPUR 2005 - 06 2. 318/PUN/2020 SMT. SHARADA SHARAD JADHAV, L/H. OF SHARAD DHONDIRAM JADHAV, 3121, A WARD, J ADHAV GALLI, TARABAI PAR K, KOLHAPUR - 416 012 PAN : ALRPJ 3756A THE ITO, WARD - 2(1), KOLHAPUR 2011 - 12 3 . 610/PUN/2020 RUIKAR TRUST 512/513 STATION ROAD, DABHOLKAR CORNER, NEAR CENTRAL BUS STAND, KOLHAPUR - 416 001 PAN : AAATR1328J THE ACIT, CPC, BANGALORE 2016 - 17 4 - 5. 61/PUN/2020 62/PUN/2020 NAIK ENVIRONMENT RESEARCH INSTITUTE LTD. 42, EX - SERVICEMAN COLONY PAUD ROAD, KOTHRUD, PUNE - 411 03 8 PAN : AACCN3933G THE ITO, WARD - 2(4), PUNE 201 0 - 11 2015 - 16 A SSESSEE BY : SHRI PRAMOD SHINGTE - FOR SL. NO.1 SHRI KISHORE PHADKE - FOR SL. NO.4 & 5 NONE APPEARED - FOR SL. NO. 2 & 3 REVENUE BY : SHRI S. P WALIMBE 2 ITA NO. 969 /PUN/20 19 & 4 OTHERS / DATE OF HEARING : 1 2 .04.2021 / DATE OF PRONOUNCEMENT : 1 6 .04.2021 / ORDER TH ESE BUNCH OF APPEALS PREFERRED BY THE ASSESSEES FOR THE VARIOUS ASSESSMENT YEARS MENTIONED IN THE CAPTION EMANATES FROM THE ORDER S OF COMMISSIONER OF INCOME TAX (APPEALS) AS PER THE RESPECTIVE GROUNDS OF APPEAL ON RECORD. 2. THE LD. AR FOR THE ASSESSEE S SUBMITTED THAT THE ASSESSEE WANTS TO WITHDRAW THE GROUNDS OF APPEALS IN LIGHT OF THE ASSESSEE OPTING FOR R ESOLUTION UNDER THE PROVISIONS ENUMERATED IN THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 (THE VSV ACT) AND HAS FILED RESPECTIVE WITHDRAWAL APPLICATIONS ALONG WITH FORM - 3 IN THIS REGARD. FOR SL. NO. 2 & 3, NONE APPEARED ON BEHALF OF THE ASSESSEE. HOWEVER, WITHDRAWAL APPLICATIONS ALONG WITH FORM - 3 HAVE BEEN FILED THE ASSESSEE OPTING FOR VIVAD SE VISHWAS SCHEME, 2020. 3. THE LD. DR HAS NO OBJECTION IN CASE THE ASSESSEE WISHES TO WITHDRAW THE APPEALS. HENCE, WE PERMIT THE WITHDRAWAL. APPEALS OF ASSESSEES ARE DISMISSED BEING WITHDRAWN. 4. IN THE RESULT , ALL THE APPEALS OF ASSESSEES ARE DISMISSED AS WITHDRAWN. ORDER PRO NOUNCED ON 16 TH DAY OF APRIL, 2021 S D/ - S D/ - (INTURI RAMA RAO) (S.S. VISWANETHRA RAVI) ACCOUNTANT MEMBER JUDICIAL MEMBER / PUNE; / DATED : 16 TH APRIL, 2021 SB 3 ITA NO. 969 /PUN/20 19 & 4 OTHERS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CONCERNED CIT (APPEALS) 4. THE CONCERNED CIT 5. , , , / DR, ITAT, SMC BENCH, PUNE. 6 . / GUARD FILE. / BY ORDER, // T RUE C OPY // / PRIVATE SECRETARY , / ITAT, PUNE . 4 ITA NO. 969 /PUN/20 19 & 4 OTHERS DATE 1 DRAFT DICTATED ON 1 2 .04.2021 SR.PS/PS 2 DRAFT PLACED BEFORE AUTHOR 16 .04.2021 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