AMDOCS DEVELOPMENT CENTRE INDIA LLP.,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, PUNE

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ITA 1675/PUN/2016Status: DisposedITAT Pune11 March 2021AY 2010-113 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 permitted the assessee to withdraw its appeal. Consequently, the Revenue's cross-appeal, which had become infructuous, was also dismissed.

What were the facts?

The assessee sought to withdraw its appeal as the issue was settled under the Vivad Se Vishwas Scheme. The Revenue did not object to the withdrawal.

What were the issues?

Whether an appeal can be withdrawn if the underlying issue is settled under a tax settlement scheme.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. VISHWANETHRA RAVI, JM

For Appellant: Shri Darpan Kirpalani
Hearing: 11.03.2021Pronounced: 11.03.2021

Heard together (2 matters)

ITA No.1675/PUN/2016
ITA No.2074/PUN/2016

Read from the judgment's own cause title. This page is filed under one of them.

आदेश / ORDER

1.

The cross appeals filed by the assessee and Revenue are directed against the common order passed by the Commissioner of Income Tax (Appeals) – 1, Pune dated 08.06.2016 for the assessment year 2010-11.

2.

Before us, the appellant filed a letter dated 02.03.2021 seeking permission to withdraw the appeal on the ground that the issue involved in this appeal stands settled under the Vivad Se Vishwas Scheme, 2020. The appellant also filed copy of Form No.3 issued by the Principal Commissioner of Income Tax, Pune – 4.

3.

The ld. DR did not raise any objection to the withdrawal of the appeal filed by the assessee. As such, the assessee is permitted to withdraw the appeal with the liberty to revive the appeal proceedings in case the appeal falls in any of the exceptions referred to under the Direct Tax Vivad Se Vishwas Act, 2020 for whatsoever reasons. Accordingly, the appeal of the assessee stands dismissed as withdrawn.

4.

Since the assessee withdrew Revenue (ITA No.2074/PUN/2016) became infructuous and hence, dismissed.

5.

In the result, the appeal of the assessee is dismissed as ‘withdrawn’ and the appeal of Revenue is dismissed as ‘infructuous’.

Order pronounced in the open Court on 11th day of March, 2021.

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