LAXMAN RUPCHAND KHAIRNAR,NASHIK vs. WARD 1(1) NASHIK, INCOME TAX OFFICER
IN THE INCOME TAX APPELLATE TRIBUNAL
PUNE BENCHES “SMC”, PUNE
BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER
आयकर अपील सं. / ITA No.1982/PUN/2024
Assessment Year : 2018-19
Laxman Rupchand Khairnar,
Plot No.17, Sr.No.43/4,
Savata Park, Vavare Nagar,
Kamatwade, Ambad Link Road,
Nashik 422 010
Maharashtra
PAN : ABNPK 4895P
V/s
ITO, Ward-1(1),
Nashik
Appellant
Respondent
आदेश / ORDER
PER DR. MANISH BORAD, ACCOUNTANT MEMBER :
The captioned appeal pertaining to Assessment Year 2018-
19 at the instance of assessee is directed against the order dated
24.07.2024 passed by National Faceless Appeal Centre, Delhi u/s.250 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) which in turn is arising out of Assessment Order dated
09.02.2023 passed u/s.147 r.w.s.144B of the Act.
Assessee by :
None
Revenue by :
Shri Sourabh Nayak
Date of hearing
:
18.12.2024
Date of pronouncement
:
07.01.2025
Laxman Rupchand Khairnar
When the appeal was called for, none appeared on behalf of the assessee despite service of notice of hearing. However, the assessee filed a letter seeking withdrawal of the instant appeal as the assesee has opted for Vivad Se Vishwas Scheme. The contents of said letter read as under : “Sub : Intimation of withdrawal of appeal due to opting the Direct Tax Vivad Se Vishwas Scheme (Revised)-2024. Shri Laxman Rupchand Khairnar, Nashik against appellate order u/s 250 passed by CIT (Appeals), NFAC, Delhi and appeal filed before your honor vide Appeal No. ITA/1982/20244 in respect of A.Y.2018-19.(ΡΑΝ- ABNPK4895P) Please refer to the above. As I was preferred an appeal before your honor as per details mentioned above, But I was filed application under the scheme of Government namely Direct Tax Vivad Se Vishwas Scheme (Revised)- 2024 and also received Form N.2 from the Pr.Commissioner of Income Tax, Nashik for payment of dispute amount of Tax and arrears. The said amount was paid by me and also submit Form No.3 to the Hon'ble Pr.Commissioner of Income Tax, Nashik. Considering the above, I wish to withdraw my appeal filed before your honor and I will submit the Full and Final settlement certificate in Form No. 4 whenever received to me by the competent authority. Hence, it is requested to kindly keep my appeal decision in abeyance upto submission of Form No. 4.”
Ld. Departmental Representative has no objection. However, in view of the assessee’s application seeking withdrawal of the appeal, the appeal is being dismissed as ‘Withdrawn’ subject to rider that in case the assessee’s Vivad Se Vishwas Laxman Rupchand Khairnar
Scheme application is rejected, the assessee will be at liberty to move Miscellaneous Application within the prescribed time limit.
4. In the result, the appeal of the assessee is dismissed.
Order pronounced on this 07th day of January, 2025. - (MANISH BORAD)
ACCOUNTANT MEMBER
पुणे/Pune; दनांक / Dated : 07th January, 2025
Satish
आदेश क ितिलिप अ ेिषत / Copy of the Order forwarded to :
अपीलाथ / The Appellant. 2. यथ / The Respondent. 3. The Pr. CIT concerned. 4. िवभागीय ितिनिध, आयकर अपीलीय अिधकरण, “(SMC)” बच, पुणे/ DR, ITAT, “(SMC)” Bench, Pune. 5. गाड फ़ाइल / Guard File.
आदेशानुसार / BY ORDER,
//// Senior Private Secretary
आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune