LAXMAN RUPCHAND KHAIRNAR,NASHIK V. WARD 1(1) NASHIK, INCOME TAX OFFICER

ITA 1982/PUN/2024

AI Insights

The case involves Laxman Rupchand Khairnar, the appellant, who filed an appeal against the order passed by the National Faceless Appeal Centre, Delhi, concerning the Assessment Year 2018-19. The appeal was directed against an assessment order passed under sections 147 and 144B of the Income-tax Act, 1961. However, before the tribunal, the appellant requested to withdraw the appeal as he opted for the Vivad Se Vishwas Scheme, a government initiative aimed at resolving tax disputes. The tribunal acknowledged the withdrawal and dismissed the appeal, subject to the condition that if the scheme application is rejected, the appellant can file a Miscellaneous Application.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 24778 (ITAT-PUNE)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-01-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2018-2019
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SOURABH NAYAK
• Keywords: Competent authority
• Section: 250

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.1982/PUN/2024 Assessment Year : 2018-19 Laxman Rupchand Khairnar, Plot No.17, Sr.No.43/4, Savata Park, Vavare Nagar, Kamatwade, Ambad Link Road, Nashik 422 010 Maharashtra PAN : ABNPK 4895P V/s ITO, Ward-1(1), Nashik Appellant Respondent आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : The captioned appeal pertaining to Assessment Year 2018- 19 at the instance of assessee is directed against the order dated 24.07.2024 passed by National Faceless Appeal Centre, Delhi u/s.250 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) which in turn is arising out of Assessment Order dated 09.02.2023 passed u/s.147 r.w.s.144B of the Act. Assessee by : None Revenue by : Shri Sourabh Nayak Date of hearing : 18.12.2024 Date of pronouncement : 07.01.2025 ITA No.1982/PUN/2024 Laxman Rupchand Khairnar 2. When the appeal was called for, none appeared on behalf of the assessee despite service of notice of hearing. However, the assessee filed a letter seeking withdrawal of the instant appeal as the assesee has opted for Vivad Se Vishwas Scheme. The contents of said letter read as under : “Sub : Intimation of withdrawal of appeal due to opting the Direct Tax Vivad Se Vishwas Scheme (Revised)-2024. Shri Laxman Rupchand Khairnar, Nashik against appellate order u/s 250 passed by CIT (Appeals), NFAC, Delhi and appeal filed before your honor vide Appeal No. ITA/1982/20244 in respect of A.Y.2018-19.(ΡΑΝ- ABNPK4895P) Please refer to the above. As I was preferred an appeal before your honor as per details mentioned above, But I was filed application under the scheme of Government namely Direct Tax Vivad Se Vishwas Scheme (Revised)- 2024 and also received Form N.2 from the Pr.Commissioner of Income Tax, Nashik for payment of dispute amount of Tax and arrears. The said amount was paid by me and also submit Form No.3 to the Hon'ble Pr.Commissioner of Income Tax, Nashik. Considering the above, I wish to withdraw my appeal filed before your honor and I will submit the Full and Final settlement certificate in Form No. 4 whenever received to me by the competent authority. Hence, it is requested to kindly keep my appeal decision in abeyance upto submission of Form No. 4.” 3. Ld. Departmental Representative has no objection. However, in view of the assessee’s application seeking withdrawal of the appeal, the appeal is being dismissed as ‘Withdrawn’ subject to rider that in case the assessee’s Vivad Se Vishwas ITA No.1982/PUN/2024 Laxman Rupchand Khairnar Scheme application is rejected, the assessee will be at liberty to move Miscellaneous Application within the prescribed time limit. 4. In the result, the appeal of the assessee is dismissed. Order pronounced on this 07th day of January, 2025. - Sd/- (MANISH BORAD) ACCOUNTANT MEMBER पुणे/Pune; \u0001दनांक / Dated : 07th January, 2025 Satish आदेश क\u0002 \u0003ितिलिप अ ेिषत / Copy of the Order forwarded to : 1. अपीलाथ / The Appellant. 2. \u000eयथ / The Respondent. 3. The Pr. CIT concerned. 4. िवभागीय ितिनिध, आयकर अपीलीय अिधकरण, “(SMC)” ब\u0014च, पुणे/ DR, ITAT, “(SMC)” Bench, Pune. 5. गाड\u0018 फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune "