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

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ITA 186/PUN/2020Status: DisposedITAT Pune11 March 2021AY 2011-122 pages
AI SummaryWithdrawn

What did the Tribunal hold?

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 The appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against an order for AY 2011-12. The assessee later 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The primary issue was whether the appeal could be withdrawn due to settlement under the Vivad Se Vishwas Scheme.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 25.11.2019 in relation to the assessment year 2011-12.

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 Accordingly, the appeal stands dismissed as withdrawn.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In the result, the appeal filed by the assessee is dismissed as withdrawn.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