SANDEEP PANDURANG SAKHARE,PUNE vs. INCOME-TAX OFFICER, WARD - 2 (4), PUNE

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ITA 1617/PUN/2019Status: DisposedITAT Pune22 July 2022AY 2009-102 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The Tribunal held that the current appeal was a duplicate of a previously filed and withdrawn appeal. Therefore, it was dismissed as a duplicate.

What were the facts?

The assessee filed an appeal against the CIT(A) order. However, the assessee had already filed another appeal for the same assessment year which was withdrawn as the assessee availed the benefit of the Vivad se Vishwas Scheme.

What were the issues?

Whether an appeal filed against an order that is already subject to a withdrawn appeal can be considered a duplicate and dismissed.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B”

Before: SHRI S.S.GODARA & DR. DIPAK P. RIPOTE

For Respondent: Shri M.G.Jasnani – DR
Hearing: 19/07/2022Pronounced: 22/07/2022

ORDER

PER DR. DIPAK P. RIPOTE, AM:

1.

This appeal in is a Duplicate Appeal. The assessee has already filed Appeal No.966/PUN/2019 against the ld.CIT(A) order dated 05.03.2019 emanating from Assessing Officer’s order under section 143(3) r.w.s 147 of the Act dated 23.03.2016. The said Appeal No.966/PUN/2019 has been withdrawn by the assessee as assessee has availed benefit of direct tax Vivad se Viswas Scheme-2020 for the impugned year. Since the said appeal i.e.ITA No.1617/PUN/2019 is also against the ld.CIT(A)’s order dated 05.03.2019 arising out of assessment order under section 143 r.w.s 147 of the Act dated 23.03.2016, it is dismissed as duplicate appeal.

A.Y. 2009-10 Sandeep Pandurang Sakhare Vs. ITO, Ward-2(4), Pune [A]

2.

On the other hand the learned Departmental Representative (DR) submits that he has no objection, if the appeal of the assessee is dismissed as withdrawn.

3.

In the result, the appeal filed by the Assessee stands dismissed. Order pronounced in the open Court on 22nd July, 2022.

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