PREMIUM TRANSMISSION LIMITED,PUNE vs. DEPUTY COMMISSIONER OF INCOME TAX, PUNE

PDF · subscribers
ITA 806/PUN/2017Status: DisposedITAT Pune01 March 2021AY 2012-133 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw the appeals as the issues involved were settled under the Vivad Se Vishwas Scheme. The appeals were dismissed as withdrawn.

What were the facts?

The assessee filed appeals before the ITAT for Assessment Years 2011-12 and 2012-13. The assessee subsequently filed a withdrawal application seeking to withdraw these appeals.

What were the issues?

The primary issue was the assessee's request to withdraw pending appeals 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 WASEEM AHMED, AM & SHRI PARTHA SARATHI CHAUDHURY, JM

Hearing: 29.01.2021Pronounced: 01.03.2021

Heard together (2 matters)

ITA No.1481/PUN/2017
ITA No.806/PUN/2017

Read from the judgment's own cause title. This page is filed under one of them.

आदेश / ORDER

PER BENCH : The appeals filed by the assessee are directed against the order of the ld. Commissioner of Income Tax (Appeals) – 9, Pune dated 24.02.2017 for the Assessment Year 2011-12 and the order of ld. Commissioner of Income Tax (Appeals) – 6, Pune dated 30.12.2016 for the Assessment Year 2012-13.

2.

Before us, the appellant filed a letter dt.29.01.2021 seeking permission to withdraw the captioned appeals on the ground that the issue involved in these appeals stand settled under the Vivad Se Vishwas Scheme, 2020 and the said applications are in process and Form 3 is awaited. The assessee is ready to withdraw the appeals 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 appeals.

4.

In view of the request made by the assessee, we permit the assessee to withdraw the appeals. 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 appeals before this Tribunal.

5.

In the result, the two appeals of the assessee are dismissed as withdrawn.

Order pronounced on this 1st day of March, 2021.

Recent GST High Court judgments

Search GST case law →