M/S. GLATT SYSTEMS PRIVATE LIMITED,(FORMERLY KNOWN AS ZIEMANN INDIA PRIVATE LIMITED),PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 1(2), PUNE

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ITA 2251/PUN/2017Status: DisposedITAT Pune22 February 2021AY 2011-124 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw the appeal. The appeal was dismissed as withdrawn based on the assessee's application and the revenue's no objection.

What were the facts?

The assessee filed an appeal before the ITAT for the assessment year 2011-12. The assessee subsequently opted for the Vivad Se Vishwas scheme and received approval to settle the dispute.

What were the issues?

The primary issue was whether the appeal should be withdrawn by the assessee due to opting for the Vivad Se Vishwas scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH, PUNE

Before: SHRI INTURI RAMA RAO & SHRI PARTHA SARATHI CHAUDHURY

For Appellant: Shri Pavan Dudhediya
For Respondent: Shri Mahadevan A.M. Krishnan
Hearing: 12.02.2021Pronounced: 22.02.2021

आदेश / ORDER This appeal preferred by the assessee emanates from the order of the Ld. CIT(Appeal), Pune-13 dated 02.08.2017 for the assessment year 2011-12 as per the grounds of appeal on record.

2.

The Ld. AR for the assessee submitted that the assessee wants to withdraw the appeal as the assessee has opted for Vivad Se Vishwas scheme and has filed an application on 08.02.2021 along with Form-3 in this regard by stating as follows:

1.

“Re : Glatt Systems Private Limited ( Formerly known as ZIEMANN India Private Limited („Appellant‟) PAN: AAACZ3001B Assessment Year : AY 2011-12 Appellant‟s Appeal No. 2251/PUN/2017 Sub : Prayer for withdrawal of Assessee‟s Appeal ( Form 3 under the DTVSV Act, 2020. With respect to the captioned Assessee‟s Appeal (ITA No.2251/PUN/2017) which is scheduled for hearing on 12th February, 2021. In this respect, the Appellant respectfully submits that it has opted for „The Direct Tax Vivad Se vishwas Scheme, 2020 and has received approval of the Principal Commissioner of Income Tax, Pune-1 (PCIT) to proceed with the said Scheme on 1st February, 2021. A Copy of certificate received from the PCIT in Form 3 is enclosed as Annexure 1 for your reference. Accordingly, the Appellant most respectfully requests that the captioned appeal be withdrawn since it has been granted requisite certificate to settle the dispute under the scheme. We shall be highly obliged for this kind accommodation of your respected Hononrs.”

The Ld. DR has no objection in case the assessee wishes to withdraw the appeal. Hence, we permit the withdrawal. Appeal of assessee is dismissed being withdrawn.

3.

In the result, the appeal of assessee is dismissed as withdrawn.

Order pronounced on 22nd day of February, 2021.

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