J M Mhatre Infra Pvt Ltd, Raigad V. Deputy Commissioner of Income tax, Raigad

MA 101/PUN/2021

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 5406 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 11 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-01-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 03-02-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

आयकर अपीऱीय अधिकरण “ए” न्यायपीठ प ु णे म ें । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE (Through Virtual Court) BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER विविि आिेदन सं. / MA No.101/PUN/2021 (Arising out of ITA Nos.2793 & 2794/PUN/2016) ननिाारण िर्ा / Assessment Year : 2012-13 J.M. Mhatre Infra Pvt. Ltd., Plot No. 57/58, Market Yard, Sahakar Nagar, Panvel, Raigad – 410206 PAN : AACCJ2959E ......अऩीऱाथी / Appellant बनाम / V/s. Deputy Commissioner of Income Tax, Panvel Circle, Raigad ......प्रत्यथी / Respondent Assessee by : Shri Roshan Ochani Revenue by : Shri Piyush Kumar Singh Yadav स ु नवाई की तारीख / Date of Hearing : 07-01-2022 घोषणा की तारीख / Date of Pronouncement : 07-01-2022 आदेश / ORDER PER S.S. VISWANETHRA RAVI, JM : This Miscellaneous Application by the assessee against the order dated 30-09-2016 passed by the Commissioner of Income Tax (Appeals)-2, Thane [„CIT(A)‟] for assessment year 2012-13. 2 MA No. 101/PUN/2021, A.Y. 2012-13 2. On perusal of the letter filed by the assessee, we note that the assessee wishes to withdraw the Miscellaneous Application in view of having filed application under Vivad Se Vishwas Scheme proof of which the Form No. 3 is enclosed before this Tribunal. The relevant contents of such letter, read as under : “3. In above regard it is submitted that, AO has already passed order giving effect dated 07/01/2021 estimating 9% of contracts receipt and 4.5% of the sub contract receipts. Apropos, the hon’ble ITAT, Pune’s order dated 06/11/2019 has already been acted upon. A copy of referred order giving effect dated 07/01/2021 is annexed hereto and marked as “Exhibit – A”. 4. Further, against the hon’ble ITAT’s order dated 06/11/2019, appellant was also in appeal against hon’ble High Court bearing Income Tax Appeal (L) No. 5819 of 2020. The dispute in said appeal, being higher estimation of income has already been settled in scheme floated by Central Government Direct Tax Vivad Se Vishwas Scheme, 2020. A copy of form 3 issued in this regard is annexed hereto and marked as “Exhibit – B”. 3. On perusal of the above letter and having no objection from the side of ld. DR, we allow the request of assessee to withdraw the Miscellaneous Application. 4. In view of the request made by the assessee the Miscellaneous Application is dismissed as withdrawn. Order pronounced in the open court on 07 th January, 2022. Sd/- Sd/- (R.S. Syal) (S.S. Viswanethra Ravi) VICE PRESIDENT JUDICIAL MEMBER ऩ ु णे / Pune; ददनाांक / Dated : 07 th January, 2022. रवव 3 MA No. 101/PUN/2021, A.Y. 2012-13 आदेश की प्रनिलऱवप अग्रेवर्ि / Copy of the Order forwarded to : 1. अऩीऱाथी / The Appellant. 2. प्रत्यथी / The Respondent. 3. The CIT(A)-2, Thane 4. The Pr. CIT-2, Thane 5. ववभागीय प्रतततनधध, आयकर अऩीऱीय अधधकरण, “ए” बेंच, ऩ ु णे / DR, ITAT, “A” Bench, Pune. 6. गार्ड फ़ाइऱ / Guard File. //सत्यावऩत प्रतत// True Copy// आदेशान ु सार / BY ORDER, वररष्ठ तनजी सधचव / Sr. Private Secretary आयकर अऩीऱीय अधधकरण ,ऩ ु णे / ITAT, Pune