JOINT COMMISSIONER OF INCOME TAX (OSD), PUNE vs. SURESH KUMAR LAKHOTIA , PUNE
IN THE INCOME TAX APPELLATE TRIBUNAL
PUNE BENCH “B”, PUNE
BEFORE SHRI R. K. PANDA, VICE PRESIDENT
AND SHRI VINAY BHAMORE, JUDICIAL MEMBER
आयकर अपील सं. / ITA No.27/PUN/2024
िनधाᭅरण वषᭅ / Assessment Year : 2015-16
3A/3B,
Archies
Court,
Shankersheth
Road,
Ghorpade Peth,
Pune- 411042. PAN : AAZPL4337L
Appellant
Respondent
आदेश / ORDER
PER VINAY BHAMORE, JM:
This appeal filed by the Revenue is directed against the order dated 08.11.2023 passed by Ld. CIT(A)/NFAC for the assessment year 2015-16. 2. When the matter was called for hearing, Ld. AR of the assessee submitted before us that the assessee has opted for Direct
Tax Vivad Se Vishwas Scheme, 2024 for the impugned order against which the Revenue is in appeal. In support of this Revenue by :
Shri Arvind Desai
Assessee by :
Shri Devdattta Mainkar
Date of hearing
:
27.02.2025
Date of pronouncement
:
27.02.2025
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contention, copy of Form 1 and Form 2 DTVSVS, 2024 was also filed by the assessee.
3. Ld. DR raised no objection to the above submission of the assessee.
4. In this regard, we find that the assessee has opted DTVSVS,
2024 & deposited the requisite challan in response to Form 2
issued by Pr. CIT, Pune. Accordingly, no dispute remains & the department/ Revenue is no more aggrieved. Therefore, we dismiss the appeal filed by the Revenue. However, the Revenue is given liberty to revive the appeal proceedings, in the event of Pr.
Commissioner of Income Tax declining to issue Final Certificate under Direct Tax Vivad Se Vishwas Scheme, 2024 for whatsoever reasons. Accordingly, the appeal of the Revenue stands dismissed as per above observations.
5. In the result, the appeal filed by the Revenue stands dismissed as ‘withdrawn’.
Order pronounced on this 27th day of February, 2025. (R. K. PANDA)
JUDICIAL MEMBER
पुणे / Pune; ᳰदनांक / Dated : 27th February, 2025. Sujeet
3
आदेश कᳱ ᮧितिलिप अᮕेिषत / Copy of the Order forwarded to :
1. अपीलाथᱮ / The Appellant.
2. ᮧ᭜यथᱮ / The Respondent.
3. The Pr. CIT concerned.
4. िवभागीय ᮧितिनिध, आयकर अपीलीय अिधकरण, “B” बᱶच,
पुणे / DR, ITAT, “B” Bench, Pune.
गाडᭅ फ़ाइल / Guard File. आदेशानुसार / BY ORDER,
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Senior Private Secretary
आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.