SHRI. DATTATRAY NAMDEV KUDALKAR,ICHALKARANJI vs. आयकर अधिकारी, वार्ड - 1, ICHALKRANJI

PDF · subscribers
ITA 974/PUN/2019Status: DisposedITAT Pune05 April 2021AY 2011-124 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal permitted the withdrawal of the appeals as the assessees had opted for the Vivad Se Vishwas scheme. The revenue had no objection to the withdrawal.

What were the facts?

The assessees in these appeals opted for resolution under the Direct Tax Vivad Se Vishwas Act, 2020. They filed applications to withdraw their grounds of appeal before the ITAT.

What were the issues?

Whether the assessees are entitled to withdraw their appeals before the ITAT after opting for the Vivad Se Vishwas scheme.

Which sections of the Income-tax Act were involved?

Direct Tax Vivad Se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, PUNE

Before: SHRI INTURI RAMA RAO & SHRI PARTHA SARATHI CHAUDHURY

For Respondent: Shri S.P Walimbe
Hearing: 07.04.2021Pronounced: 07.04.2021

आदेश / ORDER

1.

These bunch of appeals preferred by the assessees for the various assessment years mentioned in the caption emanates from the orders of Commissioner of Income Tax (Appeals) as per the respective grounds of appeal on record.

2.

In all these above captioned appeals, the assessees wants to withdraw the grounds of appeals in light of the assessee opting for resolution under the provisions enumerated in the Direct Tax Vivad Se Vishwas Act, 2020 („the VSV Act‟) and has filed respective withdrawal applications along with Form-3 in this regard.

3.

The Ld. DR has no objection in case the assessee wishes to withdraw the appeals. Hence, we permit the withdrawal. Appeals of assessees are dismissed being withdrawn.

4.

In the result, all the appeals of assessees are dismissed as withdrawn. Order pronounced on 07th day of April, 2021.

Recent GST High Court judgments

Search GST case law →