Income Tax Appellate Tribunal - Pune
Ashok Dagadu Bafna,, Sangli vs Deputy Commissioner Of Income-Tax, ... on 27 November, 2020
आयकर अपीलीय अिधकरण "ए
ए" यायपीठ पुणे म ।
IN THE INCOME TAX APPELLATE TRIBUNAL "A" BENCH, PUNE
(Through Virtual Court)
BEFORE SHRI P.M. JAGTAP, VICE PRESIDENT
AND
SHRI PARTHA SARATHI CHAUDHURY, JM
आयकर अपील सं. / ITA Nos.1086 & 1087/PUN/2019
िनधा रण वष / Assessment Year : 2014-15(26Q - Q1 & Q2)
Shri Ashok Dagadula Bafna, .......अपीलाथ / Appellant
Market Yard, Tasgaon,
Sangli, Maharashtra.
PAN : ABFPB9009A.
बनाम / V/s.
The Dy. Commissioner of Income Tax,
CPS-TDS, Bangalore. ...... यथ / Respondent
Assessee by : None (Withdrawal Application filed)
Revenue by : Shri S.P. Walimbe.
सुनवाई क तारीख / Date of Hearing : 27.11.2020
घोषणा क तारीख / Date of Pronouncement : 27.11.2020
आदेश / ORDER
PER P.M. JAGTAP, VP :
These two appeals filed by the assessee are directed against the order of learned Commissioner of Income Tax (Appeals) - 1, Kolhapur dated 17.12.2018 for the assessment year 2014-15 (26Q - Q1 and Q2), respectively.
2. The assessee has moved an application dated 29.10.2020 seeking withdrawal of these appeals filed by him on the ground that he has opted to settle the dispute involved therein under the Direct Tax - Vivad Se Vishwas Scheme, 2020. It is also stated in the said application that the required declarations in the prescribed Form No.1 and Form No.2 have been filed by the 2 ITA Nos.1086 & 1087/PUN/2019 assessee and the Designated Authority has also issued certificate in Form No.3, the copies of which are enclosed with the application.
3. The Direct Tax Vivad Se Vishwas Act, 2020 has introduced a Dispute Resolution Scheme, which is applicable to all appeals/petitions filed by the tax- payers or Income Tax Department, which were pending until 31st January, 2020 before any Appellate Forum including the Income Tax Appellate Tribunal. The procedure to avail the said Scheme is prescribed as under:-
(i) Filing of declaration in Form 1 and Form 2 Declaration under section 4(1) of the Scheme shall be made in Form 1 consisting of the details regarding the appeal to be settled. Undertaking to be furnished by the declarant in Form 2 concerning the waiving of his right to seek or pursue any remedy under any law is to be accompanied along with Form 1.
(ii) Certificate from the Designated Authority in Form 3 The Designated Authority within 15 days from the receipt of the declaration in Form 1 and Form 2 will issue a certificate in Form 3 under section 5(1) of the Scheme determining the amount payable under the Scheme.
(iii) Payment of taxes and withdrawal of appeal The declarant shall pay the amount (if not already paid) as determined in Form 3 within 15 days from the date of receipt of such certificate. The declarant is also required to withdraw the appeal for which the declaration is filed after receipt of certificate under section 5(1) of the Scheme.3
ITA Nos.1086 & 1087/PUN/2019
4. As already noted, the assessee has duly filed the declarations in Form 1 and Form 2 and the Designated Authority has also issued the certificate in Form 3 as per section 5(1) of the Scheme determining the tax payable by the assessee under the Scheme. On receipt of the said certificate in Form 3, the assessee is now seeking to withdraw his two appeals as required under the Scheme and keeping in view that the assessee has duly complied with the necessary requirements under the Scheme, we permit the withdrawal of these appeals filed by the assessee and dismiss the same as withdrawn.
5. In the result, both the appeals filed by the assessee are dismissed as withdrawn.
Order pronounced on this 27th day of November, 2020.
Sd/- Sd/-
(PARTHA SARATHI CHAUDHURY) (P.M. JAGTAP)
JUDICIAL MEMBER VICE PRESIDENT
पुणे / Pune; दनांक / Dated : 27th November, 2020. Yamini आदेश क ितिलिप अ ेिषत / Copy of the Order forwarded to :
1. अपीलाथ / The Appellant.
2. यथ / The Respondent.
3. The CIT(A)-1, Kolhapur.
4. The Pr. CIT-1, Kolhapur.
5. ए" ब"च, िवभागीय ितिनिध, आयकर अपीलीय अिधकरण, "ए पुणे / DR, ITAT, "A" Bench, Pune.
6. गाड% फ़ाइल / Guard File.
आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.