RAMANLAL M.SHA,ADONI vs. DEPUTY COMMISSIONER OF INCOME TAX, PUNE

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ITA 1037/PUN/2017Status: DisposedITAT Pune13 December 2018AY 2005-063 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 allowed the assessee's request to withdraw the appeals. The appeals were dismissed as withdrawn after considering the reasons provided by the assessee and noting no objection from the Revenue.

What were the facts?

The assessee sought to withdraw appeals for assessment years 2003-04 and 2005-06 due to the age of the matters and the untraceability of records. The assessee's records were transferred multiple times, leading to their unavailability.

What were the issues?

The primary issue was whether the assessee's request for withdrawal of appeals should be granted due to the untraceability of records and the age of the assessment years.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCH “SMC”, PUNE

Before: SHRI R.S. SYAL

For Appellant: Shri M.K. Verma
Hearing: 12.12.2018Pronounced: 13.12.2018

आदेश / ORDER

PER R.S. SYAL, VP :

These two appeals by the assessee arise out of the common order passed by the CIT(Appeals)-12, Pune on 22.01.2016 in relation to the assessment years 2003-04 & 2005-06.

2.

At the outset, the ld. AR filed a letter dated 12.12.2018 seeking withdrawal of the appeals. The reason for such withdrawal, as mentioned in the said letter, reads as under:

2 ITA Nos. 1036 & 1037/PUN/2017 A.Ys. 2003-04 & 2005-06

“1) These are the matters relating to years more than 12-13 years ago of which my records are not traceable. 2) On search, files were transferred to Pune from Adoni. 3) After search, Assessment files were again transferred to Adoni as per order u/s.127(2) dated 27.05.2008. 4) Department claims that the Transfer orders were cancelled. In the process seized records and submissions are not traceable even in the Department, either at Pune or at Adoni/ Karnool (AP).”

3.

On perusal of the above letter and having received no objection

from the side of ld. DR, I allow the request of the assessee to withdraw

the appeals.

4.

In the result, appeals of the assessee are dismissed as ‘withdrawn’.

Order pronounced on 13th day of December, 2018.

Sd/- R.S. SYAL उपा�य� /VICE-PRESIDENT पुणे / Pune; �दनांक / Dated : 13th December, 2018. SB आदेश क� ��त�ल�प अ�े�षत / Copy of the Order forwarded to : अपीलाथ� / The Appellant. 1. ��यथ� / The Respondent. 2. 3. The CIT(Appeals)-12, Pune. 4. The Pr. CIT (Central), Pune. 5. �वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण, “एक-सद�य” ब�च, पुणे / DR, ITAT, “SMC” Bench, Pune. गाड� फ़ाइल / Guard File. 6.

// True Copy // आदेशानुसार / BY ORDER,

�नजी स�चव / Private Secretary आयकर अपील�य अ�धकरण, पुणे / ITAT, Pune.

3 ITA Nos. 1036 & 1037/PUN/2017 A.Ys. 2003-04 & 2005-06

Date 1 Draft dictated on 12.12.2018 Sr. PS/PS 2 Draft placed before author 12.12.2018 Sr. PS/PS 3 Draft proposed and placed JM/AM before the second Member 4 Draft discussed/approved by AM/JM second Member 5 Approved draft comes to the Sr. Sr. PS/PS PS/PS 6 Kept for pronouncement on Sr. PS/PS 7 Date of uploading of order Sr. PS/PS 8 File sent to Bench Clerk Sr. PS/PS 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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