LAP FINANCE & CONSULTANCY PVT.LTD,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 14, PUNE

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ITA 359/PUN/2018Status: DisposedITAT Pune26 April 2021AY 2013-143 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 permitted the assessee to withdraw the appeal as they had opted for the Vivad Se Vishwas Scheme and had fulfilled the necessary conditions. The Revenue did not object to the withdrawal.

What were the facts?

The assessee filed an appeal before the ITAT. Subsequently, the assessee opted for the Vivad Se Vishwas Scheme and received a certificate approving their application. The assessee then filed an application to withdraw the appeal.

What were the issues?

Whether an appeal can be withdrawn by the assessee after opting for the Vivad Se Vishwas Scheme and fulfilling its conditions.

Which sections of the Income-tax Act were involved?

Section 5(1) of the Vivad Se Vishwas Scheme

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 Respondent: Shri Mahadevan A.M. Krishanan

आदेश की प्रतितिति अग्रेतिि/Copy of the Order is forwarded to: 1. अपील थी / The Appellant; 2. प्रत्यथी / The Respondent; 3. The CIT(A)-7, Pune 4. The PCIT-4, Pune 5. DR, ITAT, ‘B’ Bench, Pune 6. ग र्ड फ ईल / Guard file.

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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