Subhash Laxmanrao Kadam, Pune V. Deputy Commissioner of Income-tax, Circle - 3, Pune

ITA 976/PUN/2018

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 8626 (ITAT-PUNE)
• Duration Of Justice: 2 year(s) 7 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Appeal Filed On: 30-05-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S P WALIMBE
• Assessee Lawyers: SUBHASH LAXMANRAO KADAM

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, PUNE (THROUGH VIRTUAL COURT) BEFORE SHRI INTURI RAMA RAO , ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, J UDICIAL M EMBER . / I TA NO. 976 /PUN/20 18 / ASSESSMENT YEAR : 2014 - 15 SHRI SUBHASH LAXMANRAO KADAM, 1/4, SADGURU JANGALI MAHARAJ CO - OPERATIVE HOUSING SOCIETY, SENAPATI BAPAT ROAD, PUNE - 411 016. PAN : ABFPK3591C ....... / APPELLANT / V/S. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 3, PUNE. / RESPONDENT A SSESSEE BY : SHRI SUBHASH LAXMANRAO KADAM REVENUE BY : SHRI S.P WALIMBE / DATE OF HEARING : 12 . 01 .202 1 / DATE OF PRONOUNCEMENT : 12 . 01.2021 / ORDER THIS APPEAL PREFERRED BY THE ASSESSEE EMANATES FROM THE ORDER OF THE LD. CIT(APPEAL), PUNE - 3 DATED 13.04.2018 FOR THE ASSESSMENT YEAR 2014 - 15 AS PER THE GROUNDS OF APPEAL ON RECORD. 2 ITA NO. 976 /PUN/20 18 A.Y. 2014 - 15 2. THE ASSESSEE THROUGH VIDEO CONFERENCE SUBMITTED THAT HE WANTS TO WITHDRAW THE GROUNDS OF APPEALS IN LIGHT OF THE ASSESSEE OPTING FOR RESOLUTION UNDER THE PROVISIONS ENUMERATED IN THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 (THE VSV ACT) AND HAS FILED AN APPLICATION DATED 05.01.2021 ALONG WITH FORM - 1, FORM - 2 & FORM - 3 IN THIS REGARD BY STATING AS FOLLOWS: WE WOULD LIKE TO SUBMIT THAT WE HAVE OPTED TO PAY THE TAX UNDER DIRECT TAX VIVAD SE VISHWAS SCHEME LAUNCHED BY THE GOVERNMENT OF INDIA AND HAVE ALREADY COMPLIED WITH THE REQUIREMENTS OF THE SAID SCHEME AND FIL ED FORM 1 &1. IN RESPONSE, THE APPLICATION WAS ADMITTED AND WE HAVE CONSEQUENTLY PAID THE AMOUNT OF TAX LIABILITY DETERMINED BY THE HON.PCIT. IN FURTHERANCE OF THE ABOVE ISSUE, WE WOULD LIKE TO SUBMIT THIS APPLICATION AND REQUEST YOUR HONOUR TO WITHDRAW T HE APPEAL FILED THE BENCH OF ITAT. WE HEREWITH SUBMIT THE FOLLOWING DOCUMENTS: 1 . ANNEXURE I : FORM 1 & 2 2 . ANNEXURE II : FORM 3 ISSUED BY THE PCIT 3 . ANNEXURE III : RECEIPT FOR SUBMISSION OF FORM 4 & TAX PAYMENT CHALLAN WE REQUEST YOUR HONOR TO CONSIDER THIS REQUEST AND ALLOW US TO WITHDRAW THE STATED APPEAL. THE LD. DR HAS NO OBJECTION IN CASE THE ASSESSEE WISHES TO WITHDRAW THE APPEAL. HENCE, WE PERMIT THE WITHDRAWAL. APPEAL OF ASSESSEE IS DISMISSED BEING WITHDRAWN. 3. IN THE RESULT , THE APPEAL OF ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER PRO NOUNCED ON 12 TH DAY OF JANUARY , 20 2 1 . SD/ - SD/ - INTURI RAMA RAO PARTHA SARATHI CHAUDHURY ACCOUNTANT MEMBER JUDICIAL MEMBER / PUNE; / DATED : 12 TH JANUARY , 202 1 SB 3 ITA NO. 976 /PUN/20 18 A.Y. 2014 - 15 / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT(APPEAL) - 3, PUNE. 4. THE PR. CIT - 2, PUNE. 5 . , , , / DR, ITAT, A BENCH, PUNE. 6 . / GUARD FILE. / BY ORDER, // TRUE COPY // / PRIVATE SECRETARY , / ITAT, PUNE . 4 ITA NO. 976 /PUN/20 18 A.Y. 2014 - 15 DATE 1 DRAFT DICTATED ON 12 . 01 .202 1 SR.PS/PS 2 DRAFT PLACED BEFORE AUTHOR 12 . 01 .202 1 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