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Income Tax Appellate Tribunal, PUNE BENCH “B”, PUNE
Before: SHRI S.S. GODARA & DR. DIPAK P. RIPOTE
Assessee by None Revenue by Shri M.G. Jasnani Date of hearing 06-07-2022 Date of pronouncement 07-07-2022 आदेश / ORDER PER S.S. GODARA, JM : These Revenue‟s twin appeals for assessment year 2015-16 arise against the CIT(A)-2, Kolhapur‟s separate orders; both dated 11.02.2019 passed in case Nos.Ich/CIT(A)-2/85/2017-18 and Ich/CIT(A)-2/86/2017-18; respectively involving proceedings under Section 143(3) of the Income Tax Act, 1961, in short „the Act‟.
It emerges at the outset that these assessees have filed two separate letters as follows: “I am in receipt of your above mentioned notice, my case has been fixed for hearing on 06/07/2022. In this connection it may kindly be noted that – I have filed the declaration to Designated Authority PCIT, PUNE- 1 in accordance with the provisions of the DIRECT TAX VIVAD SE VISHWAS 2020 and Form 5 i.e. ORDER FOR FULL AND FINAL SETTLEMENT OF TAX ARREAR UNDER SECTION 5(2) READ WITH SECTION 6 OF THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 (3 OF 2020) THE DIRECT TAX VIVAD SE VISHWAS RULES, 2020, has also been received, copy of which is enclosed herewith. As such issue involved in this Appeal stands settled under the Vivad Se Vishwas Scheme, 2020. Please make note of the same in your record.”
The department has fair enough in not opposing to the assessee‟s foregoing averments. Rejected accordingly.
These Revenue‟s appeal are dismissed as withdrawn in foregoing terms. A copy of this common order be placed in the respective case files.
Order pronounced in the Open Court on 7th July, 2022.
Sd/- Sd/- (DIPAK P. RIPOTE) (S.S. GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER पुणे Pune; ददिधांक Dated : 7th July, 2022 GCVSR आदेश की प्रतिलिपि अग्रेपिि/Copy of the Order is forwarded to: अपीऱधर्थी / The Appellant; 1. प्रत्यर्थी / The Respondent; 2.
3. The CIT(A)-2, Kolhapur 4. The Pr.CIT-2, Kolhapur 5. विभागीय प्रविविवि, आयकर अपीलीय अविकरण, पुणे “B” / DR „B‟, ITAT, Pune 6. गार्ड फाईल / Guard file आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अविकरण ,पुणे / ITAT, Pune
Date 1. Draft dictated on 06-07-2022 Sr.PS 2. Draft placed before author 07-07-2022 Sr.PS 3. Draft proposed & placed before the JM second member 4. Draft discussed/approved by Second JM Member. 5. Approved Draft comes to the Sr.PS/PS Sr.PS 6. Kept for pronouncement on Sr.PS 7. Date of uploading order Sr.PS 8. File sent to the Bench Clerk Sr.PS 9. Date on which file goes to the Head Clerk 10. Date on which file goes to the A.R. 11. Date of dispatch of Order.