Pramod Agarwal,, Pune Deputy Commissioner of Income tax,, Pune

Pramod Agarwal had filed an appeal with the Income Tax Appellate Tribunal (ITAT) in Pune concerning the assessment year 2013-14. However, he later applied for the Direct Tax Vivad se Vishwas Act, 2020, and obtained a certificate determining his tax payable. As per the Act, his pending appeal was automatically deemed withdrawn upon the issuance of this certificate. The ITAT Pune has now formally dismissed the appeal as withdrawn.

IN THE INCOME TAX APPELLATE TRIBUNAL
PUNE BENCH, ‘A’, PUNE – VIRTUAL COURT

BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND
SHRI S.S.VISWANETHRA RAVI, JUDICIAL MEMBER

ITA No.1267/PUN/2017
Assessment Years : 2013-14

Pramod Radheshyam Agarwal,
Flat No.502/503, Building A1,
S.No.164, Uttam Townscape,
Yerwada, Pune 411 006
PAN : AAOPA7149J
Appellant 

Vs. 

DCIT, Circle-7,
Pune
Respondent

Assessee by Shri Gopal Aswani
Revenue by Shri S.P. Walimbe

Date of hearing 03-05-2021
Date of pronouncement 03-05-2021

ORDER

This appeal by the assessee arises out of the order dated 22-12-2016 passed by the CIT(A)-5, Pune in relation to the assessment year 2013-14.

2. Before us, the AR of the assessee has filed a letter dated 05-04-2021 seeking withdrawal of the appeal. The relevant contents of such letter reads as under:

“1. The Appellant Mr. Pramod Agarwal has preferred the above mentioned appeal before your honour against the additions made in the assessment order passed u/s.143(3) I.T. Act, 1961 by The Dy. Commissioner of Income Tax Circle-7, Pune AY 2013-14.

The appellan, has submitted application before The Designated Authority, honourable PCIT-Pune-3 under Section 4 of The Direct Tax Vivad Se Vishwas Act, 2020 on 20th October 2020 in respect of the appeal pending before your honour for the year under consideration. A copy of the application is attached herewith for your honor’s reference. Please refer Annexure A.

The Designated Authority, honourable PCIT-Pune-3, has passed order in Form No.3 under section 5 of the Direct Tax Vivad Se Vishwas Act 2020 determining the amount of tax payable under the said scheme. A copy of Form No.3 is enclosed herewith. Please refer Annexure B.

The respondent has paid the tax determined by PCIT-Pune-3 as per Form No.3. A copy of challan is attached herewith for your honour’s reference. Please refer Annexure C.

As per provisions of section 4(2) of The Direct Tax Vivad Se Vishwas Act 2020 any appeal pending before Income Tax Appellate Tribunal or CIT(A), in respect of the disputed income or disputed interest or disputed penalty of disputed fees and tax arrears shall be deemed to have been withdrawn from the date on which Certificate under section 5(1) (Form 3) is issued by designated authority.

Therefore, the appellant hereby requests your honour to kindly pass the suitable orders for withdrawal of appeal by the appellant and oblige.”

3. The ld. DR did not raise any objection to the withdrawal of the appeal filed by the assessee. As such, the assessee is permitted to withdraw the appeal.

4. In the result, the appeal is dismissed as ‘withdrawn’.

Order pronounced in the Open Court on 03rd May, 2021.

 Sd/-                                                   Sd/-
 (S.S.VISWANETHRA RAVI)           (R.S.SYAL)
 JUDICIAL MEMBER                       VICE PRESIDENT
Pune;  Dated : 03rd May, 2021

Copy of the Order is forwarded to:
1.The Appellant;
2.The Respondent;
3.The CIT(A)-5, Pune
4.The PCIT-4, Pune
5.DR, ITAT, ‘A’ Bench, Pune
6.Guard file.

BY ORDER,
// True Copy //
 Senior Private Secretary
ITAT, Pune

 Date
1. Draft dictated on 03-05-2021 Sr.PS
2. Draft placed before author 03-05-2021 Sr.PS
3. Draft proposed & placed before the second member  JM
4. Draft discussed/approved by Second Member.  JM
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.