Joint Commissioner of Income Tax (OSD), Pune vs. Suresh Kumar Lakhotia, Pune
In the result, the appeal filed by the Revenue stands dismissed as ‘withdrawn’
ITA 27/PUN/2024[2015-16]Status: DisposedITAT Pune27 Feb 2025AY 2015-16
Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.27/Pun/2024 िनधा"रण वष" / Assessment Year : 2015-16 Jcit (Osd), Pune. Vs. Suresh Kumar Lakhotia, 3A/3B, Archies Court, Shankersheth Road, Ghorpade Peth, Pune- 411042. Pan : Aazpl4337L Appellant Respondent Revenue By Shri Arvind Desai : Assessee By : Shri Devdattta Mainkar Date Of Hearing : 27.02.2025 Date Of Pronouncement : 27.02.2025 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Revenue Is Directed Against The Order Dated 08.11.2023 Passed By Ld. Cit(A)/Nfac For The Assessment Year 2015-16. 2. When The Matter Was Called For Hearing, Ld. Ar Of The Assessee Submitted Before Us That The Assessee Has Opted For Direct Tax Vivad Se Vishwas Scheme, 2024 For The Impugned Order Against Which The Revenue Is In Appeal. In Support Of This 2 Contention, Copy Of Form 1 & Form 2 Dtvsvs, 2024 Was Also Filed By The Assessee. 3. Ld. Dr Raised No Objection To The Above Submission Of The Assessee. 4. In This Regard, We Find That The Assessee Has Opted Dtvsvs, 2024 & Deposited The Requisite Challan In Response To Form 2 Issued By Pr. Cit, Pune. Accordingly, No Dispute Remains & The Department/ Revenue Is No More Aggrieved. Therefore, We Dismiss The Appeal Filed By The Revenue. However, The Revenue Is Given Liberty To Revive The Appeal Proceedings, In The Event Of Pr. Commissioner Of Income Tax Declining To Issue Final Certificate Under Direct Tax Vivad Se Vishwas Scheme, 2024 For Whatsoever Reasons. Accordingly, The Appeal Of The Revenue Stands Dismissed As Per Above Observations. 5. In The Result, The Appeal Filed By The Revenue Stands Dismissed As ‘Withdrawn’. Order Pronounced On This 27Th Day Of February, 2025. (R. K. Panda)पुणे / Pune; "दनांक / Dated : 27Th February, 2025. Sujeet
For Appellant: Shri Devdattta Mainkar
When the matter was called for hearing, Ld. AR of the assessee submitted before us that the assessee has opted for Direct
Tax Vivad Se Vishwas Scheme, 2024 for the impugned order against which the Revenue is in appeal. In support of this
2
contention, copy of Form ... given liberty to revive the appeal proceedings, in the event of Pr.
Commissioner of Income Tax declining to issue Final Certificate under Direct Tax Vivad Se Vishwas Scheme, 2024 for whatsoever reasons. Accordingly, the appeal of the Revenue stands dismissed as per above observations.
5. In the result, the appeal