SMT. GUNDURAO APPASAHEB KHOT,SANGLI vs. INCOME-TAX OFFICER, WARD-1(1), SANGLI

ITA 297/PUN/2020Status: DisposedITAT Pune19 March 2021AY 2015-162 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The tribunal noted the assessee's request to withdraw the appeal due to settlement under the Vivad Se Vishwas Scheme. The appeal was permitted to be withdrawn.

What were the facts?

The assessee filed an appeal for AY 2015-16. The assessee later filed a withdrawal application stating the issue was settled under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal based on settlement under a government scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH, PUNE

Before: SHRI INTURI RAMA RAO & SHRI PARTHA SARATHI CHAUDHURY

For Respondent: Shri Mahadevan A.M. Krishnan

This corrigendum is being issued to correct the inadvertent typographical mistake at first line of Para 2 of the order dated 19.03.2021 in mentioning “2. Before us, the assessee filed a letter received on 15.12.2010……” which shall be read as “2. Before us, the assessee filed a letter received on 15.12.2020…..”. Now the Para 2 should be read as under:

“2. Before us, the assessee filed a letter received on 15.12.2020 seeking permission to withdraw the appeal on the ground that the issue involved in this appeal stands settled under the Vivad Se Vishwas Scheme, 2020 and the said application is in process and is waiting for acceptance of the same. The assessee did not get Form 3 from the Respondent. The assessee is ready to withdraw the appeal under the circumstances if a conditional order is passed to that effect.

Recent GST High Court judgments

Search GST case law →