SHRI JAGDISH HARPALDAS MIHANI , WARDHA V. ASSISTANT COMMISSIONER OF INCOME TAX , NAGPUR

ITA 97/NAG/2018

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 2848 (ITAT-NAGPUR)
• Duration Of Justice: 3 year(s) 6 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-10-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2014-2015
• Appeal Filed On: 24-04-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, NAGPUR BENCH , NAG PUR BEFORE SHRI SANDEEP GOSAIN, JM & SHRI O.P. KANT , AM ITA N O. 97 / NAG / 201 8 ASSESSMENT YEAR: 2014 - 15 SHRI JAGDISH HARPALDAS MIHANI, SINDHI COLONY, GURUNANAK WARD, HINGANGHAT, WARDHA - 442301. VS. A.C.I .T., CENTRAL CIRCLE - 1(2), NAGPUR. P A N NO.: ADHPM 9245 K APPELLANT RESPONDENT ASSESSEE B Y: SHRI K.P. DEWANI (ADV) REVENUE BY : SMT. AGNES P THOMAS ( CIT - DR ) DATE OF HEARING : 26 /10 /2021 DATE OF PRONOUNCEMENT : 26 / 10 /20 2 1 ORDER PER: SANDEEP GOSAIN , J.M. THIS APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A) - 3 , NAGPUR DATED 22/12/2017 FOR THE A.Y. 2014 - 15 . 2. THE LD. COUNSEL APPEARING ON BEHALF OF THE ASSESSE HAS MOVED AN APPLICATION FOR WITHDRAWAL OF THIS APPEAL . THE CONTEN TION MADE IN THE SAID APPLICATION READS AS UNDER: 1. IN THE CASE OF ASSESSES APPEAL IS PENDING BEFORE HON BLE BENCH FOR ASSTT. Y EAR 2014 - 15 VIDE APPEAL NO. 97/NAG/2018. 2. THE ASSESSEE HAS OPTED TO SETTLE THE DISPUTE UNDER DIRECT TAX VIVAD SE VISHWAS SCHE ME 2020. ASSESSEE HAS FILED DECLARATION AND UNDERTAKING IN FORM NO. 1 & 2 ON 21/11/2020 UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT 2020 IN RESPECT TO AFORESAID PENDING APPEAL. THE ASSESSEE HAS SUBMITTED FORM NO. 3 ISSUED BY DEPARTMENT ON 22/01/2021 BEFORE Y OUR HONOUR. DEPARTMENT ON ITA 97 / NAG /20 1 8 _ SH. JAGDISH H ARPALDAS MIHANI VS ITO 2 ACCOUNT OF SHORT CREDIT OF PRE - PAID TAXES PAID BY ASSESSE HAS RECTIFIED THE FORM NO. 3 ON 24/09/2021. THEREFORE ASSESSEE ENCLOSES HEREWITH CORRECTED REVISED FORM NO. 3 ISSUED ON 24/09/2021 VIDE CERTIFICATE NO. 571611471240921. IN VIEW OF ABOVE, ASSESSE REQUESTS FOR WITHDRAWAL OF AFORESAID APPEAL OF ASSESSEE PENDING BEFORE YOUR HONOUR. THE ASSESSEE HUMBLY REQUESTS TO KINDLY ACCEPT THIS APPLICATION OF WITHDRAWAL OF APPEAL AND ALLOW ASSESSEE TO WITHDRAW THE APPEAL. SD/ - ( COUNSEL FOR THE ASSESSEE ) 3 . THE LD CIT - DR HAS RAISED NO OBJECTION IF THE APPEAL OF THE ASSESSEE IS ALLOWED TO BE WITHDRAWN. 4. THEREFORE, IN VIEW OF THE FACT THAT THE ASSESSEE HAS ALREADY APPROACHED THE DEPARTMENT TO SETTLE THE MATTER UNDER VIVAD SE VISHWAS SCHEME, WE PERMIT THE ASSESSEE TO WITHDRAW THIS APPEAL. ACCORDINGLY, THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. 5 . IN THE RESULT, THIS APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 26 TH OCTOBER , 2021. SD/ - SD/ - ( O.P. KANT ) (SANDEEP GOSAIN) ACCOUNTANT MEMBER JUDICIAL MEMBER NAG PUR DATED : - 26 / 10 /202 1 *RANJAN COPY OF THE O RDER FORWARDED TO: 1. THE APPELLANT - SHRI JAGDISH HARPALDAS MIHANI, WARDHA. 2. THE RESPONDENT - THE A.C.I.T., CENTRAL CIRCLE - 1(2), NAGPUR. 3. CIT 4. THE CIT(A) ITA 97 / NAG /20 1 8 _ SH. JAGDISH H ARPALDAS MIHANI VS ITO 3 5. DR, ITAT , NAG PUR 6. GUARD FILE (ITA NO. 97 / NAG /20 1 8 ) BY ORDER, ASST. REGISTRAR