NILESH EKNATH SAKORE.,PUNE vs. INCOME-TAX OFFICER, WARD - 7 (3), PUNE

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ITA 1598/PUN/2019Status: DisposedITAT Pune16 April 2021AY 2009-104 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 allowed the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn after the assessee successfully resolved the tax demand under the Vivad Se Vishwas Scheme.

What were the facts?

The assessee filed an appeal before the ITAT for AY 2009-10. The assessee subsequently applied for withdrawal of the appeal, having opted for the Vivad Se Vishwas Scheme and made the full payment as demanded.

What were the issues?

Whether an appeal can be withdrawn by the assessee due to settlement under the Vivad Se Vishwas Scheme. The primary issue was the procedure and permissibility of withdrawing an ongoing appeal after opting for the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 5,Section 6

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCH “SMC”, PUNE – VIRTUAL COURT

Before: SHRI R.S. SYAL

For Respondent: Shri Vitthal Bhosale

Assessee by None (withdrawal application) Revenue by Shri Vitthal Bhosale Date of hearing 23-04-2021 Date of pronouncement 23-04-2021 आदेश / ORDER This appeal by the assessee is directed against the order passed by the ld. CIT(Appeals)-5, Pune on 19-06-2019 in relation to the assessment year 2009-10.

2.

Before me, the ld. AR has filed a letter dated 22-04-2021 seeking permission to withdraw the appeal as the assessee had received Form No.3 under „Vivad Se Vishwas Scheme‟ under The Direct Taxes Vivad Se Vishwas Act, 2020. The relevant contents of such letter, read as under :

“Hearing of above referred Appeal is fixed for Hearing on 23.04.2021 before the Hon’ble Members of SMC Bench, Pune ITAT. Further, Assessee has filed Application under The Direct Tax Vivad Se Vishwas Act, 2020 in Form No 1 & Form No 2 having Acknowledgement Number – 775172090021220 dated 02/12/2020. Further Assessee receives Approval from PCIT, Pune – 4 vide Form No 3 under Sub-Section (1) of Section 5 of The Direct Tax Vivad Se Vishwas Act, 2020 having Acknowledgement Number – 817946780141220 dated 14/12/2020 having total demand of Rs.1,21,708/-. Assessee has made full payments as per demand Amount of Form No 3, and paid demand of Rs.1,21,800/- vide Challan No.01758 dated 16/02/2021. There is no payment outstanding as per demand raised in Form No 3. Under above circumstances, Assessee is hereby applying for withdrawal of Appeal filed by Assessee in Form No 36 before Hon’ble ITAT Pune having Appeal Number – ITA/1598/pun/2019 for A.Y. 2009-10 subject to approval from PCIT, Pune in Form No.5 under The direct Tax Vivad Se Vishwas Act, 2020 i.e. Order for Full and Final Settlement of Tax Arrear under section 5(2) r.w.s. 6 of The Direct Tax Vivad Se Vishwas Act, 2020. Subject to above submission, Assessee hereby applies to withdraw the Appeal pending before your Honour.”

3.

On perusal of the above letter and having no objection from the side of ld. DR, I allow the request of ld. AR to withdraw the appeal.

4.

In the result, the appeal is dismissed as „withdrawn‟.

Order pronounced in the Open Court on 23rd April, 2021.

Sd/- (R.S.SYAL) उपाध्यक्ष/ VICE PRESIDENT पुणे Pune; ददिधांक Dated : 23rd April, 2021 GCVSR आदेश की प्रतिलऱपि अग्रेपिि / Copy of the Order forwarded to : अपीऱधर्थी / The Appellant. 1. प्रत्यर्थी / The Respondent 2. 3. The CIT (Appeals)-5, Pune. 4. The Pr. CIT, Pune-4, Pune. ववभधगीय प्रनिनिधर्, आयकर अपीऱीय अधर्करण, “एक-सदस्य” बेंच, 5. पुणे / DR, ITAT, “SMC” Bench, Pune. गधर्ा फ़धइऱ / Guard File. 6. आदेशानुसार/ BY ORDER, // True Copy //

Senior Private Secretary आयकर अपीलीय अधिकरण ,पुणे / ITAT, Pune

Date 1. Draft dictated on 23-04-2021 Sr.PS 2. Draft placed before author 23-04-2021 Sr.PS 3. Draft proposed & placed JM before the second member 4. Draft discussed/approved JM by Second Member. 5. Approved Draft comes to Sr.PS the 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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