MULTIVENTURE AGRO AND INFRASTRUCTURE PVT.LTD,PUNE vs. INCOME-TAX OFFICER, WARD - 14(4), PUNE

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ITA 753/PUN/2018Status: DisposedITAT Pune11 March 2021AY 2007-082 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 the appeal. However, if the Vivad Se Vishwas application is disapproved, the assessee can seek restoration of the appeal.

What were the facts?

The assessee filed an appeal before the ITAT seeking permission to withdraw it. The reason for withdrawal was that the issue was settled under the Vivad Se Vishwas Scheme, 2020, and the application was in process.

What were the issues?

The primary issue was whether the assessee could withdraw the appeal due to settlement under the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, PUNE

Before: SHRI R.S. SYAL & SHRI S.S. VISHWANETHRA RAVI, JM

Hearing: 11.03.2021Pronounced: 11.03.2021

आदेश / ORDER

1.

The appeal filed by the assessee is directed against the order passed by the Commissioner of Income Tax (Appeal) – 7, Pune on 24.01.2018 in relation to the assessment year 2007-08.

2.

Before us assessee filed a letter dt.23.02.2021 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 and that the application filed by him under Vivad Se Vishwas Scheme is in process and is waiting for acceptance of the same. The learned Authorised Representative further submitted that the assessee did not get Form 3 from the Respondent and the assessee is ready to withdraw the appeal under the circumstances if a conditional order is passed to that effect.

3. The ld. DR has no objection in case the assessee wishes to withdraw the appeal.

4.

In view of the above letter, we permit the assessee to withdraw the appeal. However, if the Respondent Department disapproves the application of the assessee filed under Vivad se Vishwas Scheme, the assessee is at liberty to file an application to restore the appeal before this Tribunal as per the provisions of law.

5.

In the result, the appeal of the assessee is dismissed as withdrawn.

Sd/- Sd/- (S.S. VISHWANETHRA RAVI) (R.S. SYAL) JUDICIAL MEMBER VICE PRESIDENT पुणे / Pune; �दनांक / Dated : 11th March, 2021. Yamini आदेश क� �ितिलिप अ�ेिषत आदेश क� �ितिलिप अ�ेिषत / Copy of the Order forwarded to : आदेश क� �ितिलिप अ�ेिषत आदेश क� �ितिलिप अ�ेिषत अपीलाथ� / The Appellant. 1. ��यथ� / The Respondent. 2.

3.

The Commissioner of Income Tax (Appeals) – 7, Pune.

4. The Commissioner of Income Tax (Appeals) – 6, Pune. 5. िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, “बी” ब�च, पुणे / DR, ITAT, “B” Bench, Pune. गाड� फ़ाइल / Guard File. 6. आदेशानुसार / BY ORDER, // True Copy //

Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.

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