SACHINDANAND S. GHONSE,AHMEDNAGAR vs. ASSISTANT COMMISSIONER OF INCOME-TAX, AHMEDNAGAR CIRCLE, AHMEDNAGAR

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ITA 1141/PUN/2019Status: DisposedITAT Pune16 March 2021AY 2015-162 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal condoned the delay in filing one appeal. Considering the assessee's request and the Revenue's no objection, all three appeals were dismissed as withdrawn.

What were the facts?

The assessee filed three appeals for different assessment years. One appeal was filed with a delay of 79 days, which the assessee explained with bonafide reasons. The assessee subsequently wished to withdraw all appeals.

What were the issues?

The primary issue was the delay in filing one of the appeals and the assessee's subsequent request to withdraw all appeals due to opting for the Vivad Se Vishwas scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, PUNE

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

For Appellant: Shri Harikrishan
For Respondent: Shri Vitthal Bhosale

आदेश / ORDER

1.

These three appeals by the assessee for the different assessment years mentioned in the caption are directed against the orders of Commissioner of Income Tax (Appeals).

2.

In the appeal was filed with a delay of 79 days. The assessee filed an affidavit explaining the reasons for delay. After hearing both the parties, we find that the reasons stated by the assessee are bonafide which really prevented the assessee to file the present appeal in time. Therefore, the delay of 79 days are condoned.

3.

On perusal of the letter dated 26-10-2020 filed by the assessee we note that the assessee wishes to withdraw the appeal in view of having filed application under Vivad Se Vishwas Scheme proof of which the Form No. 3 is enclosed before this Tribunal.

4.

Shri Vitthal Bhosale, the ld. DR has no objection in case the assessee wishes to withdraw the appeal.

5.

In view of the request made by the assessee all the three appeals are dismissed as withdrawn.

Order pronounced in the open court on 16th March, 2021.

Sd/- Sd/- (R.S. Syal) (S.S. Viswanethra Ravi) VICE PRESIDENT JUDICIAL MEMBER पुणे / Pune; दिन ांक / Dated : 16th March, 2021. RK आदेश की प्रतिलऱपप अग्रेपिि / Copy of the Order forwarded to : अपीऱ र्थी / The Appellant. 1. प्रत्यर्थी / The Respondent. 2. 3. The CIT(A)-2, Pune 4. The Pr. CIT-1, Pune विभ गीय प्रतितनधि, आयकर अपीऱीय अधिकरण, “ए” बेंच, 5. पुणे / DR, ITAT, “A” Bench, Pune. ग र्ड फ़ इऱ / Guard File. 6. //सत्य वपि प्रति// True Copy// आिेश नुस र / BY ORDER,

तनजी सधचि / Private Secretary, आयकर अपीऱीय अधिकरण, पुणे / ITAT, Pune

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