Tanaji Ishwara Rachkar,, Solapur v. Pr. Commissioner of Income-tax -6,, Pune

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B PUNE VIRTUAL COURT BEFORE SHRI R.S. SYAL VICE PRESIDENT AND SHRI S.S.VISWANETHRA RAVI JUDICIAL MEMBER . / ITA NOS.231 TO 233/PUN/2019 / ASSESSMENT YEARS : 2010-11 2011-12 & 2012-13 TANAJI ISHWARA RACHKAR A/P. VIZORI TAL. MALSHIRAS DIST. SOLAPUR PAN : ABHPR6095E VS. PR. CIT-6 PUNE APPELLANT RESPONDENT / ORDER THESE THREE APPEALS BY THE ASSESSEE ARISE OUT OF THE ORD ERS PASSED BY THE PR.CIT-6 U/S.263 OF THE ACT IN RELATION TO THE ASSESSMENT YEARS 2010-11 2011-12 AND 2012-13. 2. AT THE OUTSET THE LD. AR SUBMITTED THAT THE ASSESSMENTS PURSUANT TO THE INSTANT ORDERS U/S.263 CAME TO BE FRAMED U/S 143(3) AND FURTHER THAT THE ASSESSEE HAS ALREADY OPTED FOR VIVAD SE VISHWAS SCHEME IN RESPECT OF SUCH CONSEQUENTIAL ASSESSMENTS . IT WAS THEREFORE SUBMITTED THAT THE EXTANT APPEALS HAVE BECOM E ACADEMIC IN NATURE. THE LD. DR ADMITTED THE POSITION AS STATED ON BEHALF OF THE ASSESSEE. ASSESSEE BY SHRI PRAMOD SHINGTE REVENUE BY SHRI DEEPAK GARG DATE OF HEARING 10-03-2021 DATE OF PRONOUNCEMENT 10-03-2021 ITA NOS.231 TO 233/PUN/2019 TANAJI ISHWARA RACHKAR 2 3. IN VIEW OF THE FOREGOING FACTUAL ELABORATION IT IS CLEAR TH AT THE INSTANT APPEALS DO NOT REQUIRE ANY ADJUDICATION AND ARE LIABLE TO BE DISMISSED AS HAVE ALSO BEEN WITHDRAWN BY THE ASSESSEE. WE ORDER ACCORDINGLY. 4. IN THE RESULT ALL THE APPEALS ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 10 TH MARCH 2021. SD/- SD/- ( S.S.VISWANETHRA RAVI ) (R.S.SYAL) JUDICIAL MEMBER VIC E PRESIDENT PUNE; DATED : 10 TH MARCH 2021 / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. THE PR.CIT-6 PUNE 4. 5. B / DR B ITAT PUNE; / GUARD FILE. / BY ORDER // TRUE COPY // SENIOR P RIVATE SECRETARY / ITAT PUNE ITA NOS.231 TO 233/PUN/2019 TANAJI ISHWARA RACHKAR 3 DATE 1. DRAFT DICTATED ON 10-03-2021 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 10-03-2021 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. *