Rahul Ramdas Tupe, Pune V. Deputy Commissioner of Income tax, Pune

ITSSA 32/PUN/2017

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 6230 (ITAT-PUNE)
• Duration Of Justice: 4 year(s) 9 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 20-04-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 15-04-2021
• Assessment Year: 2005-2006
• Appeal Filed On: 10-04-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MAHADEVAN A M KRISHNAN
• Assessee Lawyers: VIKAS AGARWAL
• Section: 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B 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. /IT(SS)A NO. NAME OF APPELLANT NAME OF RESPONDENT ASST. YEAR 1 - 2 . 2363/PUN/2017 2364/PUN/2017 SHRI BADRINARAYAN NANDKISHOR LADDA 514, NATU BUILDING, GAON BHAG, SANGLI - 416 416 PAN : AAEPL9449E THE ACIT, CIRCLE - 1, SANGLI 1999 - 2000 1999 - 2000 3 - 6 IT(SS)A NO. 30/PUN/2017 31/PUN/2017 32/PUN/2017 33/PUN/2017 RAHUL RAMDAS TUPE, 94/2, TUKARAM NAGAR, MANJARI BUDRUK, TAL. HAVELI, PUNE - 412 307 PAN : ABRPT6515D THE DCIT, CENTRAL CIRCLE - 2(3), PUNE 2002 - 03 2003 - 04 2005 - 06 2006 - 07 7. 1142/PUN/2017 SRIDHAR JAYARAMAN A - 9, DWARKA VARSHA PARK, BANER ROAD, BANER, PUNE - 411 045 PAN : AANPJ5463B THE ACIT, CIRCLE - 10, PUNE 2011 - 12 8. 1551/PUN/2017 MOHANLAL K SANCHETI 161/1/D SARKAN, DANGE CHOWK, PUNE - 411 033 PAN : AYAPS1656C THE ITO, WARD - 9(4), PUNE 2012 - 13 A SSESSEE BY : SHRI VIKAS AGARWAL & SHRI SUHAS BORA REVENUE BY : SHRI SUDHENDU DAS & SHRI MAHADEVAN A M KRISHNAN / DATE OF HEARING : 15.04.2021 / DATE OF PRONOUNCEMENT : 20 .04.2021 2 VSV GROUP OF 8 CASES / ORDER TH ESE BUNCH OF 8 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 T HAT THE ASSESSEE 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 RESPECTIVE WITHDRAWAL APPLICATIONS ALONG WIT H FORM - 3 IN THIS REGARD. 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 DISMI SSED AS WITHDRAWN. ORDER PRO NOUNCED O N 20 TH DAY OF APRIL, 2021 S D/ - S D/ - (INTURI RAMA RAO) (S.S. VISWANETHRA RAVI) ACCOUNTANT MEMBER JUDICIAL MEMBER / PUNE; / DATED : 20 TH APRIL, 2021 SUJEET/ SB 3 VSV GROUP OF 8 CASES / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CONCERNED CIT(APPEALS) 4. THE CONCERNED CIT. 5. , , , / DR, ITAT, B BENCH, PUNE. 6 . / GUARD FILE. / BY ORDER, // T RUE C OPY // / PRIVATE SECRETARY , / ITAT, PUNE . 4 VSV GROUP OF 8 CASES DATE 1 DRAFT DICTATED ON 15.04.2021 SR.PS/PS 2 DRAFT PLACED BEFORE AUTHOR 20 .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