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Income Tax Appellate Tribunal, “C” BENCH, PUNE
Before: SHRI INTURI RAMA RAO, AM & SHRI S. S. VISWANETHRA RAVI, JM
These are the cross appeals filed by the Revenue as well as the assessee directed against the order of the Learned Dispute Resolution Panel-3,
Mumbai (‘the DRP’) dated 18.12.2015 for the assessment year 2011-12 respectively.
When the matter had come up for hearing today, the appellant filed a letter seeking permission to withdraw the above cross appeals as the dispute in the cross appeals is proposed to be settled under Vivad Se Vishwas Scheme, 2020. 3. On the other hand, the ld. Department Representative had expressed no objection to permit the withdrawal of the cross appeals.
We are inclined to grant the permission to the appellant herein to withdraw the cross appeals with the liberty to the appellant to revive the cross appeals proceedings in the event of the Pr. Commissioner of Income Tax declines to issue Form No.3 Certificate under sub-section (1) of section 5 of the Direct Tax Vivad Se Vishwas Act, 2020 for whatsoever reasons. Accordingly, the cross appeals stand dismissed as withdrawn.
In the result, the above captioned cross appeals filed by the Revenue as well as the assessee are dismissed as withdrawn. Order pronounced in the open Court on this 15th day of March, 2021. (S. S. VISWANETHRA RAVI) (INTURI RAMA RAO) "याियक सद"य/JUDICIAL MEMBER लेखा सद"य/ACCOUNTANT MEMBER पुणे / Pune; "दनांक / Dated : 15th March, 2021. Sujeet
आदेश क" "ितिलिप अ"ेिषत / Copy of the Order forwarded to : अपीलाथ" / The Appellant.
""यथ" / The Respondent.
The DRP-2, Mumbai.
The CIT, Pune. िवभागीय "ितिनिध, आयकर अपीलीय अिधकरण, “lh” ब"च, 5. पुणे / DR, ITAT, “C” Bench, Pune. गाड" फ़ाइल / Guard File. 6. आदेशानुसार / BY ORDER, //// Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.