S M EBERSPAECHER EXHAUST PVT. LTD.,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX,

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ITA 2416/PUN/2016Status: DisposedITAT Pune16 March 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 allowed the assessee's request to withdraw all the appeals. The appeals were subsequently dismissed as withdrawn.

What were the facts?

The assessee filed a withdrawal application for all their appeals before the ITAT. This was due to receiving Form No.3 under the Vivad Se Vishwas Scheme, indicating a settlement of the tax dispute.

What were the issues?

The primary issue was whether the assessee should be allowed to withdraw their appeals after opting for the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

The Direct Taxes Vivad Se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCH “A”, PUNE – VIRTUAL COURT

Before: SHRI R.S. SYAL & SHRI S.S. VISWANETHRA RAVI

For Appellant: Shri Sumit Suhanda (withdrawal application)
For Respondent: Shri Vitthal Bhosale

आदेश / ORDER This batch of appeals by the same assessee are directed against consolidated order, dated 16-08-2016 passed by the Commissioner of Income-tax (Appeals)-12, Pune in relation to the assessment years 2009-10 to 2013-14. 2. Before us, the ld. AR has filed a letter dated 25-02-2021 seeking permission to withdraw all the appeals as the assessee had received Form No.3 under „Vivad Se Vishwas Scheme‟ 2 to 2417/PUN/2016 SM Eberspaecher Exhaust Pvt. Ltd. under The Direct Taxes Vivad Se Vishwas Act, 2020. The relevant contents of such letter, read as under : “The above referred appeals are filed by appellant before the Honorable Bench on 14/10/2016. Appellant has applied under the Direct Tax Vivad Se Vishwas Act, 2020 for all the above years (i.e. AY 2009-10 to AY 2013-14). Appellant has also received Form-3 from the learned PCIT. Copy of Form-3 is enclosed herewith. Considering the fact, appellant requests the Honorable Bench to kindly allow appellant to withdraw the present appeals and oblige.”

3.

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 all the appeals.

4.

In the result, all the appeals are dismissed as „withdrawn‟. Order pronounced in the Open Court on 16th March, 2021.

1.

Sd/- Sd/- (S.S.VISWANETHRA RAVI) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT पुणे Pune; ददिधांक Dated : 16th March, 2021 GCVSR आदेश की प्रतिलिपि अग्रेपिि / Copy of the Order is forwarded to : अपीऱधर्थी / The Appellant; 1. प्रत्यर्थी / The Respondent; 2. 3. आयकर आयुक्त(अपील) / The CIT (Appeals)-12, Pune 4. The Pr.CIT(Central), Pune ववभधगीय प्रनिनिधर्, आयकर अपीऱीय अधर्करण, पुणे “A” / 5. DR „A‟, ITAT, Pune; गधर्ा फधईऱ / Guard file. 6. //ue copy // आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अधिकरण ,पुणे / ITAT, Pune

Date 1. Draft dictated on 16-03-2021 Sr.PS 2. Draft placed before author 16-03-2021 Sr.PS 3. Draft proposed & placed before the JM second member 4. Draft discussed/approved by Second JM Member. 5. Approved Draft comes to the Sr.PS/PS Sr.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.

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