M/S. ADHITA REALITY PRIVATE LIMITED,PUNE vs. ITO, WARD- 1(1), PUNE

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ITA 1947/PUN/2019Status: DisposedITAT Pune24 March 2021AY 2011-124 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. The Revenue had no objection to the withdrawal applications.

What were the facts?

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

What were the issues?

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

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 &, Shri Vitthal Bhosale
Hearing: 23.03.2021Pronounced: 24.03.2021

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 assessee 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 Appeals of assessees are dismissed being withdrawn.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In the result, all the appeals of assessees are dismissed as withdrawn.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 24th day of March, 2021.

Sd/- Sd/- INTURI RAMA RAO PARTHA SARATHI CHAUDHURY ACCOUNTANT MEMBER JUDICIAL MEMBER ऩुणे / Pune; ददनाांक / Dated : 24th March, 2021 SB

3 VSV Group of 5 cases

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