DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 6, PUNE vs. SUESEEN ASIA PVT. LTD., PUNE

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ITA 1490/PUN/2017Status: DisposedITAT Pune24 February 2021AY 2004-052 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal condoned the delay in one appeal due to the issue being settled under the Vivad Se Vishwas Scheme. All parties wished to withdraw their appeals, which was permitted.

What were the facts?

Three appeals were filed by different assessees and the Revenue for various assessment years. The assessee in one appeal had a delay of 50 days in filing.

What were the issues?

The primary issue was whether to condone the delay in filing an appeal and to allow the withdrawal of 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 INTURI RAMA RAO & SHRI S.S. VISWANETHRA RAVI

For Appellant: Shri Rajendra Agiwal
For Respondent: Shri Sudhendu Das, Shri S.P. Walimbe, Shri Vitthal Bhosale

आदेश / ORDER PER BENCH :

1.

These three appeals by different assessees and Revenue for the different assessment years mentioned in the caption are directed against the orders of Commissioner of Income Tax (Appeals).

2.

We find in for A.Y. 2013-14 the appeal by the assessee was filed with a delay of 50 days. On perusal of record and 2 hearing the ld. DR, we deem it proper to condone the delay of 50 days in view of the fact that the issue involved in this appeal has been settled through Vivad Se Vishwas Scheme vide Form No. 3 dated 25-01-2021 passed by the designated authority. Therefore, the delay of 50 days is condoned.

3.

We find that all the assessees and Revenue wish to withdraw the appeals in view of having filed applications under Vivad Se Vishwas Scheme.

4.

The ld. DR has no objection in all the cases above including Revenue appeal in withdrawing of such appeals.

5.

In view of the request made by the assessees and Revenue all the appeals are dismissed as withdrawn.

Order pronounced in the open court on 24th February, 2021.

Sd/- Sd/- (Inturi Rama Rao) (S.S. Viswanethra Ravi) ACCOUNTANT MEMBER JUDICIAL MEMBER ऩुणे / Pune; ददन ांक / Dated : 24th February, 2021. RK आदेश की प्रतिलिपि अग्रेपिि / Copy of the Order forwarded to : अऩीऱ थी / The Appellant. 1. प्रत्यथी / The Respondent. 2. आयकर आयुक्त (अऩीऱ) / The CIT(A) concerned 3. आयकर आयुक्त / The CIT concerned 4. विभ गीय प्रतततनधध, आयकर अऩीऱीय अधधकरण, “बी” बेंच, 5. ऩुणे / DR, ITAT, “B” Bench, Pune. ग र्ड फ़ इऱ / Guard File. 6. आदेश नुस र / BY ORDER, // True Copy//

तनजी सधचि / Private Secretary, आयकर अऩीऱीय अधधकरण, ऩुणे / ITAT, Pune

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