ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 2, PUNE vs. MAKARAND AVINASH PHALAK, PUNE

ORDER

PER JAMLAPPA D. BATTULL, AM; The present appeal is filed by the Revenue is directed against the order of Commissioner of Income Tax- Appeals-3, Pune [for short “CIT(A)”] dt 30/08/2017 passed u/s 250 of the Income-tax Act, 1961 [for short “the Act”], which in turn ascended from the order of the Assessing Officer [for short “AO”] dt 30/12/2016 passed u/s 143(3) of the Act, for assessment years [for short “AY”] 2014-2015. 2. On this date of hearing, the learned departmental representative [for short “DR”] referring to the records and an email dt 20/12/2021 received from the respondent assessee, entreated that, the respondent assessee has filed an application under Direct Tax Vivad se Vishwas Act, 2020 [for short “VSVA”] ITAT-PunePage 1 of 3 AY 2014-2015 against the assailed dispute in Form No 1 and Form No 2 and pursuant thereto a certificate in Form No 3 was issued by the designated authority.Upon the discharge of entire disputed tax liability,an intimation of tax payment Form No 4 is filed by the respondent assessee with the Revenue and details thereof are as under; Details of Form No 3 & Form 4 Sr Appeal No Date of Issue Certificate/Acknowledgement No 1 ITA/2664/PUN/2017 22/10/2020 668521550221020 2 ITA/2664/PUN/2017 24/11/2020 743567501241120 3. In the light of aforementioned facts, the Ld DR contended that, the present appeal of the Revenue ceases to be prosecuted and consequently prayed for withdrawal of this pending appeal. 4. In view of the above, we dismiss the appeal as withdrawn, subject to a rider that, in an unlikely event, if the matter is not being resolved under the Vivad se Vishwas scheme for any reasons, the appellant shall have liberty to approach & revive this appeal through filing of Miscellaneous Application [for short “MA”] within the applicable time limit under the provisions of the Act for the restoration. 5. Resultantly, the appeal of the appellant Revenue is dismissed as withdrawn. Order pronounced in Open Court on this Tuesday 1stday of March, 2022. SS VISHWANETHRA RAVI JAMLAPPA D. BATTULL JUDICIAL MEMBER