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Income Tax Appellate Tribunal, PUNE BENCH “C”, PUNE
Before: SHRI R.S. SYAL & SHRI PARTHA SARATHI CHAUDHURY
Assessee by Shri Rajendra Agiwal (withdrawal application) Revenue by Shri Mahadevan A.M. Krishnan Date of hearing 01-04-2021 Date of pronouncement 01-04-2021 आदेश / ORDER
These two appeals by the assessee are directed against the final Assessment orders dated 18-09-2018 and 22-10-2019 passed by the Assessing Officer (AO) u/ss.144C(13) & 143(3) r.w.s. 144C(13) of the Income-tax Act, 1961 in relation to the assessment years 2014-15 and 2015-16 respectively.
Before us, the ld. AR has filed a letter dated 23-02-2021 seeking permission to withdraw both the appeals 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 :
“In relation to the above mentioned appeals, we would like to state as under: The Appellant has opted for Vivad Se Vishwas („VSV‟) in respect of appeals under consideration, by filing the Form 1 and 2 on 29 January, 2021 (acknowledged copy of the same are enclosed vide Attachment 1A and 1B for AY 2014-15 and AY 2015-16 respectively). Further, vide Form 3, dated 17 February 2021 (received on 17 February 2021), the designated authority has acknowledged the application of Appellant and has determined the amount of payable / refundable to the Appellant (the copy of Form 3 is enclosed vide Attachment 2A and 2B for AY 2014-15 and AY 2015-16 respectively). In this regard, for the purpose of filing of Form 4, the Appellant submits that withdrawal of appeal is essential. In view of the same and in accordance with the procedure prescribed under VSV scheme, the Appellant submits that it wishes to withdraw the aforementioned appeals.”
On perusal of the above letter and having no objection from the side of ld. DR, we allow the request of ld. AR to withdraw both the appeals.
In the result, both the appeals are dismissed as „withdrawn‟. Order pronounced in the Open Court on 1st April, 2021.
Sd/- Sd/- (PARTHA SARATHI CHAUDHURY) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT पुणे Pune; ददिधांक Dated : 1st April, 2021 GCVSR आदेश की प्रतिलिपि अग्रेपिि/Copy of the Order is forwarded to: अपीऱधर्थी / The Appellant; 1. प्रत्यर्थी / The Respondent; 2. 3. The DRP-3, Mumbai 4. The concerned CIT, Pune विभागीय प्रविविवि, आयकर अपीलीय अविकरण, पुणे 5. “सी” / DR „C‟, ITAT, Pune 6. गार्ड फाईल / Guard file आदेशानुसार/ BY ORDER, // True Copy //
Senior Private Secretary आयकर अपीलीय अविकरण ,पुणे / ITAT, Pune
Date 1. Draft dictated on 01-04-2021 Sr.PS 2. Draft placed before author 01-04-2021 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.