KAKASO BALGONDA PATIL,KOLHAPUR vs. JOINT COMMISSIONER OF INCOME-TAX, RANGE - 1, KOLHAPUR

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ITA 470/PUN/2019Status: DisposedITAT Pune01 December 2022AY 2009-102 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee had settled the dispute under the Direct Tax Vivad se Vishwas Act, 2020. Consequently, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against an order of the CIT(A) which stemmed from an order of the AO. The assessee subsequently sought to withdraw the appeal.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to settlement under the Vivad se Vishwas Act.

Which sections of the Income-tax Act were involved?

Section 250,Section 271D

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE “A” BENCH,

Before: SHRI SATBEER SINGH GODARA & SHRI G. D. PADMAHSHALI

Pronounced: 01/12/2022

ORDER PER G. D. PADMAHSHALI, AM; The present appeal of the assessee is agitated against the order of Commissioner of Income Tax-(Appeals-1), Kolhapur [for short “CIT(A)”] dt. 17/12/2018 passed u/s 250 of the Income-tax Act, 1961 [for short “the Act”], which in turn ascended from the order of Income Tax Officer-1(2), Kolhapur [for short “AO”] dt. 29/12/2016 passed u/s 271D of the Act, for assessment year [for short “AY”] 2009-2010.

2.

At the outset, the learned departmental representative [for short “DR”] referring to undated withdrawal application received ITAT-Pune Page 1 of 2

1.

Kakaso Balgonda Patil 25/08/2022 entreated that, the assessee has settled the present dispute under Direct Tax Vivad se Vishwas Act, 2020 [for short “VSVA”] and Form No 5 representing an order for full and final settlement of tax arrears is issued u/s 5(2) r.w.s. 9 thereunder, consequently the present appeal ceases to be prosecuted. The details of Form No.5 are as under; Details of Form No 4 Details of Form No 5 Sr Appeal No Date of Acknowledgement No Date of Issue Certificate No filing 1 ITA/470/PUN/2019 - - 28/12/2020 920921000281220

3.

In the evince of withdrawal application accompanied by Form No. 5 r.w.r. 4(3) of DTVSV-Rules, 2020 the present appeal of appellant is dismissed as withdrawn.

4.

Resultantly, the appeal of the appellant assessee is dismissed as withdrawn in above terms. In terms of rule 34 of ITAT Rules, the order pronounced in the open court on this Thursday 1st day of December, 2022.

Sd/- Sd/- S. S. GODARA G. D. PADMAHSHALI JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे/ PUNE ; दिन ांक / Dated :14th day of December, 2022. Ashwini आदेश की प्रधिधलधप अग्रेधिि / Copy of the Order forwarded to : 1.अपील र्थी / The Appellant. 2. प्रत्यर्थी / The Respondent 3. The PCIT- 1 Kolhapur (Mh-India) 4. The CIT(A)-1, Kolhapur (Mh-India) 5. दिभ गीय प्रदिदनदि,आयकर अपीलीय न्य य दिकरण, पुणे “ए” बेंच, पुणे / DR, ITAT, Pune “A” Bench, Pune. 6. ग र्डफ़ इल / Guard File. आिेश नुस र / BY ORDER, ITAT-Pune Page 2 of 2

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