DEEPAK VISHWANATH SONAWANI,NASHIK vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE -2, NASHIK

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ITA 153/PUN/2019Status: DisposedITAT Pune16 March 2021AY 2009-103 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. This decision was made after considering the withdrawal applications and noting no objection from the Revenue.

What were the facts?

The assessee filed appeals for multiple assessment years. The assessee subsequently filed applications to withdraw these appeals, citing their participation in the 'Vivad Se Vishwas Scheme'.

What were the issues?

The primary issue was whether the assessee should be permitted to withdraw their pending appeals before the Tribunal due to opting for the 'Vivad Se Vishwas Scheme'.

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 Respondent: Shri Vitthal Bhosale

This batch of appeals by the same assessee are directed against respective orders, dated 03-07-2017 & 10-12-2018 passed by the Commissioner of Income-tax (Appeals)-2, Nashik & CIT(A)-1, Nashik in relation to the assessment years 2010-11 to 2012-13 & 2009-10. 2. Before us, the assessee has filed four common letters dated 17-12-2020 & 27-02-2021 seeking permission to withdraw all the appeals as he has applied for „Vivad Se Vishwas Scheme‟ under The Deepak V. Sonawani Direct Taxes Vivad Se Vishwas Act, 2020. The relevant contents of such letter filed in ITA No.2434/PUN/2017, read as under : “With reference to the subject as cited above I the undersigned humbly write to request your honor to kindly allow me to withdraw my appeal as above as pending before the Hon’ble ITAT Pune “A” bench since I have moved an application in Form No.1 & 2 of the VSV scheme before the Hon’ble CIT Nashik to resolve my pending dispute with the department”

3.

On perusal of the above letters and having no objection from the side of ld. DR, we allow the request of assessee 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In the result, all the appeals are dismissed as „withdrawn‟.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. (S.S.VISWANETHRA RAVI) 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)-1 & 2, Nashik

4.

The Pr.CIT-2, Nashik ववभधगीय प्रनिनिधर्, आयकर अपीऱीय अधर्करण, पुणे “A” /

5.

DR „A‟, ITAT, Pune; गधर्ा फधईऱ / Guard file. 6. //ue copy // आदेशानुसार/ BY ORDER, //// Senior Private Secretary आयकर अपीलीय अधिकरण ,पुणे / ITAT, Pune Deepak V. Sonawani

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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