PRAMOD JANARDAN SHROTRI,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CPC-TDS, GHAZIABAD

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ITA 1630/PUN/2019Status: DisposedITAT Pune13 October 2022AY 2016-173 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The Tribunal dismissed the assessee's appeal as withdrawn. However, the assessee was permitted to seek recall of the order if Form-5 was not issued for technical reasons.

What were the facts?

The assessee sought an adjournment as they had filed for settlement under the Vivad Se Vishwas Scheme but Form-5 was yet to be issued. The assessee's appeal was filed for Assessment Year 2016-17.

What were the issues?

Whether an appeal should be dismissed as withdrawn when the assessee is pursuing settlement under a scheme and awaits a form for its completion.

Which sections of the Income-tax Act were involved?

Section 200A(1),Section 194A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, PUNE

Before: SHRI S.S.GODARA, JM & SHRI DR. DIPAK P. RIPOTE, AM

For Appellant: Shri Kishore B. Phadke
For Respondent: Shri M.G.Jasnani
Hearing: 10.10.2022Pronounced: 13.10.2022

सुनवाई की तारीख / Date of Hearing : 10.10.2022 घोषणा की तारीख / Date of Pronouncement : 13.10.2022 आदेश / ORDER PER S. S. GODARA, JM :

1.

This assessee’s appeal for A.Y. 2016-17 is directed against the CIT(A)- 10,Pune’s order dated 07/08/2019 passed in case No.PN/CIT(A)-10 /ACIT,CPC-TDS/110,111,112,113,114,115,116,117,118,119/2018-19/426 involving proceeding u/s. 200A(1) r.w.s.194/A of the Income Tax Act, 1961; in short "the Act”. Heard both the parties. Case file perused.

Pramod Janardan Shrotri,

2.

It emerges at the outset that the assessee/appellant has filed a letter dated 10.10.2022 seeking adjournment on the ground although he has filed for settlement benefit under the Direct Tax Vivad Se Vishwas Scheme, 2020 and also filed Form-4 thereunder Form-5 is yet to be issued. Faced with this situation, we dismiss the assessee’s instant appeal at this stage; as withdrawn, subject to the conditin it shall be very much open for him to seek recall of our order in case the form-5 hereinabove is not issued for technical reasons. Ordered accordingly.

3.

This assessee’s appeal stands dismissed in above terms. Order pronounced in the Open Court on this 13th day of October, 2022.

Sd/- Sd/- (DR.DIPAK P.RIPOTE) (S.S. GODARA) लेखा सदस्य/ ACCOUNTANT MEMBER न्याधयक सदस्य/JUDICIAL MEMBER पुणे / Pune; ददनांक / Dated : 13th October, 2022. Ashwini आदेश की प्रधतधलधप अग्रेधषत / Copy of the Order forwarded to : अपीलाथी / The Appellant. 1. प्रत्यथी / The Respondent. 2.

3. The CIT(A)-10, Pune.

4.

The CIT (TDS), Pune. धवभागीय प्रधतधनधध, आयकर अपीलीय अधधकरण, “बी” बेंच, 5. पुणे / DR, ITAT, “B” Bench, Pune. गार्ा फ़ाइल / Guard File. 6. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अधधकरण, पुणे / ITAT, Pune.

Pramod Janardan Shrotri, S.No. Details Date Initials 1 Draft dictated on 10.10.2022 2 Draft placed before author 11.10.2022 Draft proposed & placed before the Second 3 Member 4 Draft discussed/approved by Second Member 5 Approved Draft comes to the Sr. PS/PS 6 Kept for pronouncement on 7 Date of uploading of Order 8 File sent to Bench Clerk 9 Date on which the file goes to the Head Clerk 10 Date on which file goes to the A.R. 11 Date of Dispatch of order

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