M/s. Agrawal Business Corporation, Nashik V. Assistant Commissioner of Income tax, Nashik

MA 261/PUN/2022

AI Insights

The case involves M/s. Agrawal Business Corporation, which filed a Miscellaneous Application seeking modification of a previous order by the Income Tax Appellate Tribunal, Pune. The application was related to an appeal for the assessment year 2013-14. The appellant decided to withdraw the application, citing the settlement of issues under the Vivad Se Vishwas Scheme, 2020, and acknowledged receipt of Form No.5. Both the appellant's representative and the Senior Departmental Representative did not object to the withdrawal, leading to the dismissal of the application as withdrawn.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 137610 (ITAT-PUNE)
• Duration Of Justice: 7 month(s) 6 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-09-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 31-08-2023
• Assessment Year: 2013-2014
• Appeal Filed On: 29-01-2023
• Laws Referred To: Vivad Se Vishwas Scheme, 2020
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER M.A. No.261/PUN/2022 (Arising out of ITA No.164/PUN/2017) िनधाᭅरण वषᭅ / Assessment Year : 2013-14 M/s. Agrawal Business Corporation, 09, Yashomandi, Near Ravindra School, Takali Road, Dwarka, Nashik- 422101. PAN : AAOFA3947J Vs. ACIT, Circle-1, Nashik. Appellant Respondent आदेश / ORDER PER INTURI RAMA RAO, AM: This present Miscellaneous Application is filed by the assessee seeking modification of the order passed by this Tribunal in ITA No.164/PUN/2017 for the assessment year 2013-14 dated 03.08.2018. 2. At the outset, the ld. AR for the appellant-assessee filed a letter dated Nil seeking permission to withdraw the present Miscellaneous Petition on the ground that the issues involved in the appeal stand settled under Vivad Se Vishwas Scheme, 2020 and, accordingly, Form No.5 received by the appellant-assessee. On the Assessee by : Shri Pramod Shingte Revenue by : Shri M. G. Jasnani Date of hearing : 01.09.2023 Date of pronouncement : 06.09.2023 MA No.261/PUN/2022 2 other hand, the ld. Sr. DR has no objection to permit the withdrawal of the Miscellaneous Petition. Therefore, we grant permission to the appellant-assessee to withdraw the Miscellaneous Petition. Accordingly, the Miscellaneous Petition stands dismissed as withdrawn. 3. In the result, the Miscellaneous Application filed by the assessee stands dismissed as ‘withdrawn’. Order pronounced on this 06 th day of September, 2023. Sd/- Sd/- (PARTHA SARATHI CHAUDHURY) (INTURI RAMA RAO) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; ᳰदनांक / Dated : 06 th September, 2023. Sujeet आदेश कᳱ ᮧितिलिप अᮕेिषत / Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant. 2. ᮧ᭜यथᱮ / The Respondent. 3. The CIT(A)-1, Nashik. 4. The Pr. CIT-1, Nashik. 5. िवभागीय ᮧितिनिध, आयकर अपीलीय अिधकरण, “SMC” बᱶच, पुणे / DR, ITAT, “SMC” Bench, Pune. 6. गाडᭅ फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.