ANIL KASHINATH PATWARDHAN,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CPC (TDS), PUNE

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ITA 556/PUN/2019Status: DisposedITAT Pune15 March 2021AY 2016-173 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 was based on the assessee having opted for the Vivad Se Vishwas Scheme.

What were the facts?

The assessee filed a batch of appeals before the ITAT for assessment years 2014-15 to 2016-17. The assessee subsequently received Form No.3 under the Vivad Se Vishwas Scheme.

What were the issues?

The primary issue was whether the appeals should be withdrawn by the assessee due to their participation in the Vivad Se Vishwas Scheme.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 Vikas Agrawal (withdrawal application)
For Respondent: Shri S.P. Walimbe

आदेश / ORDER This batch of appeals by the same assessee are directed against respective orders, all dated 11-02-2019 passed by the Commissioner of Income-tax (Appeals), Pune-10 in relation to the assessment years 2014-15 to 2016-17. 2. Before us, the ld. AR has filed a letter dated 10-03-2021 seeking permission to withdraw all the appeals as the assessee had received Form No.3 under „Vivad Se Vishwas Scheme‟ 2 to 558/PUN/2019 Anil Kashinath Patwardhan under The Direct Taxes Vivad Se Vishwas Act, 2020. The relevant contents of such letter, read as under : “The above referred appeal is filed by appellant before the Honorable Bench and the same is not yet fixed for hearing. Appellant has applied under the Direct Tax Vivad Se Vishwas Act, 2020 for AY 2014-15 to AY 2016-17. Appellant has also received Form-3 from the learned PCIT. Copy of Form-3 for AY 2014-15 to AY 2016-17 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In the result, all the appeals are dismissed as „withdrawn‟.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 15th March, 2021.

1.

Sd/- Sd/- (S.S.VISWANETHRA RAVI) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT पुणे Pune; ददिधांक Dated : 15th 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), Pune-10 4. The CIT(TDS), 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 15-03-2021 Sr.PS 2. Draft placed before author 15-03-2021 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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