ONKAR DIES PVT.LTD,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE -10, PUNE

ITA 1566/PUN/2018Status: DisposedITAT Pune26 April 2021AY 2010-113 pages

AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw the appeal. The appeal was dismissed as withdrawn since the assessee had no further grievance against the department after opting for the settlement scheme.

What were the facts?

The assessee filed an appeal before the ITAT. Subsequently, the assessee filed a withdrawal application seeking to withdraw the appeal. This was due to opting for the Vivad se Vishwas scheme and settling the tax liability.

What were the issues?

Whether the assessee can withdraw an appeal filed before the ITAT. The primary issue was the assessee's request to withdraw the appeal due to settlement under the Vivad se Vishwas scheme.

Which sections of the Income-tax Act were involved?

Section 250(6)

AI-generated summary — verify with the full judgment below

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

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

For Respondent: Shri Mahadevan A.M. Krishanan

आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अदधकरण ,पुणे / ITAT, Pune Date 1. Draft dictated on 27-04-2021 Sr.PS 2. Draft placed before author 27-04-2021 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.

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