VINAY DAULAT BACHHAV,NASHIK vs. INCOME-TAX OFFICER, WARD - 1(1), NASHIK

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ITA 1872/PUN/2017Status: DisposedITAT Pune03 March 2021AY 2013-142 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. 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 against the CIT(A)'s order. The assessee sought to withdraw the appeal as the issue was settled under the Vivad Se Vishwas Scheme, 2020, and their application was pending.

What were the issues?

Whether the assessee can 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, “A” BENCH, PUNE

Before: SHRI INTURI RAMA RAO, AM & SHRI S. S. VISWANETHRA RAVI, JM

For Appellant: Shri Devendra Jain
Hearing: 03.03.2021Pronounced: 03.03.2021

आदेश / ORDER

1.

The appeal filed by the assessee is directed against the order passed by the Commissioner of Income Tax (Appeal) – 1, Nashik dated 02.05.2017 for the assessment year 2013-14.

2.

Before us, the appellant filed a letter dt.03.03.2021 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 assessee did not get Form 3 from the Respondent. 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 request made by the assessee, 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In the result, the appeal of the assessee is dismissed as withdrawn.

Order pronounced in the open Court on 3rd day of March, 2021.

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