KAKASAHEB BHAUSAHEB DHONDARE (HUF),AURANGABAD vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 3, AURANGABAD

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ITA 2265/PUN/2017Status: DisposedITAT Pune23 February 2021AY 2012-132 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 assessee sought to withdraw the appeal as the issues were settled under the Vivad se Vishwas Scheme, 2020. The Revenue had no objection.

What were the facts?

The assessee filed an appeal before the ITAT challenging the order of the CIT(A) for AY 2012-13. The assessee subsequently filed a withdrawal application.

What were the issues?

The primary issue was whether the assessee should be permitted to withdraw the appeal due to settlement under a tax scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, PUNE

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

Hearing: 23.02.2021Pronounced: 23.02.2021

This is an appeal filed by the assessee directed against the order of ld. Commissioner of Income Tax (Appeals)-2, Aurangabad (‘CIT(A)’ for short) dated 29.08.2017 for the assessment year 2012-13. 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, Nashik-1. 2

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 Accordingly, the above captioned appeal stands dismissed as withdrawn.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In the result, the appeal filed by the assessee is dismissed as withdrawn.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 23rd day of February, 2021. (S. S. VISWANETHRA RAVI) (INTURI RAMA RAO) "याियक सद"य/JUDICIAL MEMBER लेखा सद"य/ACCOUNTANT MEMBER पुणे / Pune; "दनांक / Dated : 23rd February, 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)-2, Aurangabad.

4.

The Pr. CIT-2, Aurangabad. िवभागीय "ितिनिध, आयकर अपीलीय अिधकरण, “बी” ब"च, 5. पुणे / DR, ITAT, “B” Bench, Pune. गाड" फ़ाइल / Guard File. 6. आदेशानुसार / BY ORDER, //// Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.

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