Income Tax Appellate Tribunal - Pune
Ashok Anandrao Patil,, Kolhapur vs Deputy Commissioner Of Income-Tax, ... on 2 December, 2020
आयकर अपीलीय अधधकरण "एक सदस्य" न्यायपीठ पुणे में ।
IN THE INCOME TAX APPELLATE TRIBUNAL "SMC" BENCH, PUNE
(Through Virtual Court)
BEFORE SHRI P.M. JAGTAP, VICE PRESIDENT(KZ)
आयकर अपील सं. / ITA No.397/PUN/2019
निर्धारण वर्ा / Assessment Year : 2009-10
Ashok Anandrao Patil
Ashirwad Clinic, Peth Vadgaon,
Tal. Hatkanangale,
Dist. Kolhapur
PAN : AIVPP5544K .......अपीलाथी / Appellant
बनाम / V/s.
The Dy. Commissioner of Income Tax,
Circle - 2, Kolhapur ......प्रत्यथी / Respondent
Assessee by : Shri Gaurav Phadnis
(Withdrawal Application filed)
Revenue by : Shri S.P. Walimbe
सुनवाई की तारीख / Date of Hearing : 02.12.2020
घोषणा की तारीख / Date of Pronouncement : 02.12.2020
आदेश / ORDER
PER P.M. JAGTAP, VP :
This appeal filed by the assessee is directed against the order of Ld.CIT(A)-2, Kolhapur, dated 04.02.2019.
2. At the time of virtual hearing, the ld. Counsel for the assessee has prayed for withdrawing of the appeal filed by the assessee on the ground that the assessee has opted to settle the dispute involved therein under the Direct Tax - Vivad Se Vishwas Scheme, 2020. It is also submitted by the ld. Counsel for the assessee that the required declarations in the prescribed Form No.1 and Form 2 ITA No.397/PUN/2019 No.2 have been filed by the assessee and the Designated Authority has also issued certificate in Form No.3, the copy of which is placed on record.
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.
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 3 ITA No.397/PUN/2019 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 the appeal as required under the Scheme and keeping in view that the assessee has duly complied with the necessary requirements under the Scheme, I permit the withdrawal of the appeal filed by the assessee and dismiss the same as withdrawn.
5. In the result, the appeal filed by the assessee is dismissed as withdrawn.
Order pronounced on this 2nd day of December, 2020.
Sd/-/-
(P.M. JAGTAP) VICE PRESIDENT पुणे / Pune; ददनाांक / Dated : 2nd December, 2020. GCVSR आदेश की प्रधतधलधप अग्रेधषत / Copy of the Order forwarded to :
1. अपीलाथी / The Appellant.
2. प्रत्यथी / The Respondent.
3. The CIT(A)-2, Kolhapur.
4. The Pr.CIT-2, Kolhapur.
5. विभागीय प्रतितिधि, आयकर अपीऱीय अधिकरण, "एक सदस्य" / DR, ITAT, "SMC" Pune;
6. गार्ड फ़ाइल / Guard File.
आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अधधकरण, पुणे / ITAT, Pune.