SMT. SARLADEVI B. SHARMA,PARBHANI vs. INCOME-TAX OFFICER, WARD & TPS, PARBHANI

PDF · subscribers
ITA 170/PUN/2019Status: DisposedITAT Pune21 April 2021AY 2012-133 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 withdrawal of the appeals as the assessees had opted for resolution under the Vivad Vishwas Act. The Revenue had no objection to the withdrawal.

What were the facts?

The assessees filed appeals before the ITAT. Subsequently, they opted for resolution under the Direct Tax Vivad Vishwas Act, 2020 and filed applications to withdraw their appeals.

What were the issues?

Whether the assessees can withdraw their appeals before the ITAT after opting for resolution under the Vivad Vishwas Act.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, PUNE

Before: SHRI INTURI RAMA RAO & SHRI S.S. VISWANETHRA RAVI

For Respondent: Shri Mahadevan A M Krishnan
Hearing: 21.04.2021Pronounced: 21.04.2021

आदेशानुसार / BY ORDER, // True Copy // धनजी सधचव / Private Secretary आयकर अपीलीय अधधकरण, पुणे / ITAT, Pune.

Date 1 Draft dictated on 21.04.2021 Sr.PS/PS 2 Draft placed before author 21.04.2021 Sr.PS/PS 3 Draft proposed and placed JM/AM before the second Member 4 Draft discussed/approved by AM/JM second Member 5 Approved draft comes to the Sr.PS/PS Sr. PS/PS 6 Kept for pronouncement on Sr.PS/PS 7 Date of uploading of order Sr.PS/PS 8 File sent to Bench Clerk Sr.PS/PS 9 Date on which the file goes to the Head Clerk 10 Date on which file goes to the A.R 11 Date of dispatch of order

Recent GST High Court judgments

Search GST case law →