NATH HOLDING AND INVESTMENT PVT.LTD,AURANGABAD vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 1, AURANGABAD

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ITA 428/PUN/2018Status: DisposedITAT Pune08 March 2021AY 1998-992 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 The appeal was accordingly dismissed as withdrawn.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 an order for AY 1998-99. The assessee subsequently sought to withdraw the appeal as 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

For Appellant: Shri Kiran Sanmane
Hearing: 08.03.2021Pronounced: 08.03.2021

आदेश / ORDER

1.

This appeal filed by the assessee is directed against the order passed by the Commissioner of Income Tax (Appeals) – 1, Aurangabad on 29.12.2017 in relation to the assessment year 1998-99.

2.

Before us, the assessee filed a letter dated 26.02.2021 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. 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 Accordingly, the appeal stands dismissed as withdrawn.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In the result, the appeal filed by the assessee is dismissed as withdrawn.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 8th March, 2021.

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