SUBHASH MADANLAL NAHAR,AURANGABAD vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 1, AURANGABAD

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ITA 236/PUN/2019Status: FixedITAT Pune11 March 2021AY 2015-162 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The tribunal granted permission to the assessee to withdraw the appeal. The appeal was accordingly dismissed as withdrawn.

What were the facts?

The assessee filed an appeal before the ITAT for the assessment year 2015-16. The assessee subsequently filed a withdrawal application stating the issue was settled under the Vivad Se Vishwas Scheme.

What were the issues?

The primary issue was whether the assessee should be permitted to 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 (Appeals)-1, Aurangabad on 30.11.2018 in relation to the assessment year 2015-16.

2.

Before us, the assessee filed a letter dated nil 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, Nashik – 1.

3. On the other hand, the ld. Department Representative had expressed no objection to permit the withdrawal of appeal.

4. In the circumstances, we hereby grant permission to the appellant to withdraw the appeal. Accordingly, the appeal stands dismissed as withdrawn.

5.

In the result, the appeal filed by the assessee is dismissed as withdrawn.

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

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. 2. ��यथ� / The Respondent.

3.

The Commissioner of Income Tax (Appeals) – 1, Aurangabad.

4.

Pr.Commissioner of Income Tax, Pune – 1, Aurangabad. 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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