Smt . Sushilabai Ishwardas Bamb, Pune V. Income-tax Officer, Ward - 5(1), Pune

MA 56/PUN/2021

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 5204 (ITAT-PUNE)
• Duration Of Justice: 2 year(s) 7 month(s) 26 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-09-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 01-02-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Gift

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH, B PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER M.A. NO.56/PUN/2021 (ARISING OUT OF ITA NO.2752/PUN/2017) / ASSESSMENT YEAR : 2012-13 SUSHILABAI ISHWARDAS BAMB, 19, GODS GIFT, GIDNEY PARK, SALISBURY PARK, PUNE 411 037 PAN : ACRPB7786P VS. ITO, WARD-5(1), PUNE (APPLICANT) (RESPONDENT) / ORDER PER R.S. SYAL, VP : THE PRESENT MISCELLANEOUS APPLICATION WAS MOVED BY THE APPLICANT URGING TO RECALL THE ORDER OF TRIBUNAL IN ITA NO.2752/PUN/2017, DATED 01-02-2019. HOWEVER, A LETTER DA TED 23-08-2021 HAS BEEN FILED SEEKING PERMISSION OF THE BENC H TO WITHDRAW THE MISCELLANEOUS APPLICATION FILED FOR HAVING OPTED UNDER DTVSV ACT. THE RELEVANT CONTENTS OF SUCH LETTER REA DS AS UNDER : IN THIS REGARD, IT IS RESPECTFULLY SUBMITTED THAT THE QUANTUM APPEAL IN RESPECT OF AY 2012-13 WAS PENDING BEFORE HIGH CO URT IN RESPECT OF WHICH APPELLANT HAS OPTED TO FILE AN APP LICATION UNDER DIRECT TAX VIVAD SE VISHWAS ACT, 2020 (DTVSV ACT) AND FILED ALL THE RELEVANT FORMS AS PER RULE 3 OF DIRECT TAX VIVAD SE APPLICANT BY NONE (WITHDRAWAL APPLICATION) RESPONDENT BY SHRI MAHADEVAN A.M. KRISHNAN DATE OF HEARING 17-09-2021 DATE OF PRONOUNCEMENT 27-09-2021 MA NO. 56/PUN/2021 SUSHILA I. BAMB 2 VISHWAS RULES, 2020 (THE RULES). COPY OF THE FOR M 1 &2, 3, 4 IS ENCLOSED HEREWITH AS ANNEXURE-2, ANNEXURE-3, ANN EXURE-4, RESPECTIVELY, FOR YOUR READY REFERENCE AND RECORD. FURTHER, THE APPELLANT HAS WITHDRAWN THE APPEAL PEN DING BEFORE HONBLE HIGH COURT IN ACCORDANCE WITH SECTION 4 OF DTVSV ACT. COPY OF APPEAL WITHDRAWAL ORDER FROM HIGH COURT IS ATTACHED HEREWITH AS ANNEXURE-5 FOR YOUR READY REFERENCE AND RECORD. IN VIEW OF THE ABOVE, APPELLANT REQUEST YOUR HONOUR TO DROP THE CAPTIONED PROCEEDING AS THE APPELLANT HAS OPTED UND ER DTVSV ACT FOR THE KIND ACT OF WHICH I SHALL BE MUCH OBLIG ED. I HOPE THAT YOUR HONOUR SHALL FIND ABOVE INFORMATIO N IN ORDER, I WILL SUBMIT ANY OTHER INFORMATION ON INTIMATION TO ME. 2. THE LD. DR DID NOT RAISE ANY OBJECTION TO THE WITHDRAWAL OF THE MISCELLANEOUS APPLICATION FILED BY THE APPLICANT. AS SUCH, THE APPLICANT IS PERMITTED TO WITHDRAW THE MISCELLANEOUS APPLICATION. 3. IN THE RESULT, THE M.A. IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 27 TH SEPTEMBER, 2021. SD/- SD/- ( PARTHA SARATHI CHAUDHURY ) (R.S.SYAL) JUDICIAL MEMBER VICE PR ESIDENT PUNE; DATED : 27 TH SEPTEMBER, 2021 MA NO. 56/PUN/2021 SUSHILA I. BAMB 3 / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. ( ) / THE CIT (APPEALS)-4, PUNE 4. THE PR. CIT-3, PUNE 5. , , B / DR B, ITAT, PUNE; 6. / GUARD FILE. // TRUE COPY // / BY ORDER, // TRUE COPY // SENIOR PRIVATE SECRETARY , / ITAT, PUNE DATE 1. DRAFT DICTATED ON 17-09-2021 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 17-09-2021 SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER -- JM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. -- JM 5. APPROVED DRAFT COMES TO THE SR.PS/PS SR.PS 6. KEPT FOR PRONOUNCEMENT ON SR.PS 7. DATE OF UPLOADING ORDER SR.PS 8. FILE SENT TO THE BENCH CLERK SR.PS 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK 10. DATE ON WHICH FILE GOES TO THE A.R. 11. DATE OF DISPATCH OF ORDER. *