AJIT VITHAL DAKE,ICHALKARANJI vs. INCOME-TAX OFFICER, WARD - 3, ICHALKARANJI

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ITA 83/PUN/2019Status: DisposedITAT Pune23 November 2020AY 2007-083 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the assessee had complied with the requirements of the Vivad Se Vishwas Scheme, including filing declarations and obtaining a certificate from the Designated Authority. Therefore, the Tribunal permitted the withdrawal of the appeals.

What were the facts?

The assessee filed four appeals for assessment years 2006-07 to 2009-10. The assessee sought to withdraw these appeals as they had opted to settle the disputes under the Direct Tax Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the assessee's appeals can be withdrawn due to opting for settlement under the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 4(1),Section 5(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH, PUNE

Before: SHRI P.M. JAGTAP(KZ)

For Appellant: Shri M.K. Kulkarni
Hearing: 25.11.2020Pronounced: 25.11.2020

आदेश आदेश PER P.M. JAGTAP, VP :

1.

These four appeals filed by the assessee are directed against four separate orders of learned Commissioner of Income Tax (Appeals) - 2, Kolhapur all dated 10.12.2018 for the assessment years 2006-07 to 2009-10, respectively.

2.

At the time of virtual hearing, the ld. Counsel for the assessee has prayed for withdrawing of these appeals 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 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 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 these appeals 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 these appeals filed by the assessee and dismiss the same as withdrawn.

5.

In the result, all the four appeals filed by the assessee are dismissed as withdrawn.

Order pronounced on this 25th day of November, 2020. /- पुणे / Pune; "दनांक / Dated : 25th November, 2020. Yamini

आदेश क" "ितिलिप अ"ेिषत आदेश क" "ितिलिप अ"ेिषत / Copy of the Order forwarded to : आदेश क" "ितिलिप अ"ेिषत आदेश क" "ितिलिप अ"ेिषत अपीलाथ" / The Appellant.

1.

""यथ" / The Respondent.

2.3.

The CIT(A)-2, Kolhapur.

4.

The Pr.CIT-2, Kolhapur.

5.

"वभागीय ""त"न"ध, आयकर अपील"य अ"धकरण, “एक सद"य” / DR, ITAT, “SMC” Pune; गाड" फ़ाइल / Guard File. 6. आदेशानुसार / BY ORDER, //// Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.

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