M/S. NEW GURU TRADERS,AURANGABAD vs. INCOME-TAX OFFICER, WARD - 1(4), AURANGABAD

PDF · subscribers
ITA 1149/PUN/2018Status: DisposedITAT Pune07 May 2021AY 2013-144 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 appeal. Consequently, both appeals were dismissed.

What were the facts?

The assessee filed two appeals against a penalty order. One appeal was dismissed as a duplicate. The assessee then sought to withdraw the remaining appeal due to opting for the 'Vivad Se Vishwas Scheme'.

What were the issues?

Whether the assessee's appeal should be withdrawn due to participation in the 'Vivad Se Vishwas Scheme'.

Which sections of the Income-tax Act were involved?

Section 271(1)(c)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCH, ‘B’ PUNE – VIRTUAL COURT

Before: SHRI R.S. SYAL & SHRI S.S.VISWANETHRA RAVI

For Appellant: Shri Shivam D. Jaiswal
For Respondent: Shri A.M. Mahedevan Krishnan

These two appeals have been filed by the assessee against the order dated 15-03-2018 passed by the CIT(A)-1, Aurangabad confirming the penalty imposed by the Assessing Officer u/s 271(1)(c) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) in relation to the assessment year 2013-

14.2.

The appeal in ITA No.1149/PUN/2018 is delayed by two days. The Ld. AR explained the reasons for the delay in presenting the appeal. We are satisfied with such reasons. The M/s. New Guru Traders

delay is condoned and the appeal is admitted for hearing and disposal.

3.

It is observed that the Ld. CIT(A) passed order confirming the penalty u/s 271(1)(c) of the Act with reference to the assessee’s appeal in Form No. 35 presented before him on 24- 08-2016. Inadvertently, the assessee filed two similar appeals against the same order, which were separately number by the Tribunal Registry. In such circumstances, we dismiss appeal in ITA No.1146/PUN/2018 in limine as having been filed in duplicate.

4.

Insofar as the surviving appeal in ITA No.1149/PUN/2018 is concerned, the Ld. AR has filed a letter (mail) dated 28-04-2021 seeking permission to withdraw the same as the assessee had received Form No.3 under ‘Vivad Se Vishwas Scheme’ under The Direct Taxes Vivad Se Vishwas Act, 2020. The relevant contents of such letter, read as under : “We M/s. New Guru Traders having Pan No.AACFN3346A are in appeal filed with ITAT Pune Bench „B‟ for A.Y. 2013-14 having appeal Number ITA 1146/PUN/2018 Dt. 26/06/2018 & Appeal Number ITA 1149/PUN/2018 Dt. 27/06/2018. The assessee has opted for Vivad se Vishwas Scheme and has been granted Form 3 by PCIT Nashik. Now the assessee needs to file Form 4 for which withdrawal of appeal is necessary. We are hereby attaching Form 1, 2 and 3 of Vivad Se Vishwas scheme. M/s. New Guru Traders

Due to Covid Pandemic we are unable to reach Pune and withdraw manually. We hereby request you to kindly allow the withdrawal of appeal online itself.”

5.

On perusal of the above letter and having no objection from the side of ld. DR, we allow the request of Ld. AR to withdraw the appeal.

6.

In the result, both the appeals are dismissed.

Order pronounced in the Open Court on 7th May, 2021. (S.S.VISWANETHRA RAVI) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT पुणे Pune; दिन ांक Dated : 7th May, 2021 GCVSR आदेश की प्रतितिति अग्रेतिि/Copy of the Order is forwarded to: 1. अपील र्थी / The Appellant; 2. प्रत्यर्थी / The Respondent;

3.

The CIT(A)-1, Aurangabad

4.

The PCIT-1, Aurangabad

5.

DR, ITAT, ‘B’ Bench, Pune 6. ग र्ड फ ईल / Guard file.

आदेशानुसार/ BY ORDER, //// Senior Private Secretary आयकर अपीलीय अदिकरण ,पुणे / ITAT, Pune M/s. New Guru Traders

Date

1.

Draft dictated on 07-05-2021 Sr.PS

2.

Draft placed before author 07-05-2021 Sr.PS

3.

Draft proposed & placed before JM the second member

4.

Draft discussed/approved by JM Second Member.

5.

Approved Draft comes to the Sr.PS Sr.PS/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. *

More judgments on Section 271(1)(c)

All 25,141 judgments and leading authorities on Section 271(1)(c) →

Recent GST High Court judgments

Search GST case law →