HSBC SOFTWARE DEVELOPMENT (INDIA) PRIVATE LIMITED,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE -11, PUNE

PDF · subscribers
ITA 443/PUN/2020Status: DisposedITAT Pune09 March 2021AY 2014-152 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 The appeal was accordingly dismissed as withdrawn.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 against the order of the CIT(A) for AY 2014-15. The assessee sought permission to withdraw the appeal as the issues were settled under the Vivad Se Vishwas Scheme, 2020.

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, “C” BENCH, PUNE

Before: SHRI INTURI RAMA RAO, AM & SHRI PARTHA SARATHI CHAUDHURY, JM

For Appellant: Shri Harshula Khatri
Hearing: 09.03.2021Pronounced: 09.03.2021

This is an appeal filed by the assessee directed against the order of ld. Commissioner of Income Tax (Appeals)-1, Pune (‘CIT(A)’ for short) dated 26.02.2020 for the assessment year 2014-15. 2. When the matter had come up for hearing today, the appellant filed a letter seeking permission to withdraw the above captioned appeal on the ground that the issues involved in this appeal stand settled under the Vivad Se Vishwas Scheme, 2020. The appellant also filed copy of Form No.3 issued by the Pr. Commissioner of Income Tax, Pune-1. 3. On the other hand, the ld. Department Representative had expressed no objection to permit the withdrawal of the appeal.

4.

In the circumstances, we hereby grant permission to the appellant to withdraw the appeal. Accordingly, the above captioned appeal stands dismissed as withdrawn.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In the result, the appeal filed by the assessee is dismissed as withdrawn.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 this 09th day of March, 2021. (PARTHA SARATHI CHAUDHURY) (INTURI RAMA RAO) "याियक सद"य/JUDICIAL MEMBER लेखा सद"य/ACCOUNTANT MEMBER पुणे / Pune; "दनांक / Dated : 09th March, 2021. Sujeet आदेश क" "ितिलिप अ"ेिषत / Copy of the Order forwarded to : अपीलाथ" / The Appellant.

1.

""यथ" / The Respondent.

2.3.

The CIT(A)-1, Pune.

4.

The Pr. CIT-1, Pune. िवभागीय "ितिनिध, आयकर अपीलीय अिधकरण, “lh” ब"च, 5. पुणे / DR, ITAT, “C” Bench, Pune. गाड" फ़ाइल / Guard File. 6. आदेशानुसार / BY ORDER, //// Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.

Recent GST High Court judgments

Search GST case law →