ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 2, AURANGABAD vs. SHAKEEL AHMED SIDDIQUI, AURANGABAD

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ITA 3073/PUN/2017Status: DisposedITAT Pune22 February 2021AY 2014-154 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 noted that both the assessees and the Revenue wished to withdraw their appeals as they had filed applications under the Vivad Se Vishwas Scheme. The Revenue had no objection to these withdrawals.

What were the facts?

A batch of 43 appeals by various assessees and the Revenue were filed before the ITAT Pune. Some appeals were filed with a delay, which the tribunal condoned after finding the reasons to be bonafide.

What were the issues?

The primary issue was the withdrawal of appeals by both parties due to their participation in 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 Pramod Shingte, Shri Rohit, Shri Suhas Bora, Shri Kishor Phadke
For Respondent: Shri Sudhendu Das, Shri S.P. Walimbe, Shri Deepak Garg, Shri Vitthal Bhosale

आदेश / ORDER PER BENCH :

1.

These bunch of 43 appeals by different assessees and Revenue for the various assessment years mentioned in the caption are directed against the orders of Commissioner of Income Tax (Appeals).

2.

We find some of the appeals by the assessee were filed with a delay. The assessees filed an affidavit explaining the reasons for delay. After hearing both the parties, we find that the reasons stated by the assessees are bonafide which really prevented the assessee to file the present appeal in time. Therefore, the delay in all such cases are 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.

4 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 In view of the request made by the assessees and Revenue all the appeals are dismissed as withdrawn.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 22nd February, 2021.

Sd/- Sd/- (Inturi Rama Rao) (S.S. Viswanethra Ravi) ACCOUNTANT MEMBER JUDICIAL MEMBER ऩुणे / Pune; ददन ांक / Dated : 22nd 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.

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