NAINESH NANDU,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 11(2), PUNE

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ITA 2087/PUN/2017Status: DisposedITAT Pune04 March 2021AY 2008-092 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 Tribunal granted permission to the assessee to withdraw the appeal as the matter was settled under the Vivad Se Vishwas Scheme.

What were the facts?

The assessee filed an appeal before the ITAT. The assessee later filed a withdrawal application stating the issue was settled under the Vivad Se Vishwas Scheme.

What were the issues?

Whether an appeal can be withdrawn if the underlying issue has been settled under a tax settlement scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, PUNE

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

Hearing: 04.03.2021Pronounced: 04.03.2021

आदेश / ORDER

1.

The appeal filed by the assessee is directed against the order passed by the Commissioner of Income Tax (Appeal) – 7, Pune dated 03.05.2017 for the assessment year 2008-09.

2.

Before us, the appellant filed a letter dated 23.12.2020 seeking permission to withdraw the appeal on the ground that the issue involved in this appeal stands settled under the Vivad Se Vishwas Scheme, 2020. The appellant also filed copy of Form No.3 issued by the Principal Commissioner of Income Tax, Pune – 4.

3.

On the other hand, the ld. Department Representative had expressed no objection to permit the withdrawal of appeal.

4.

In the circumstances, we hereby grant permission to the appellant to withdraw the appeal. Accordingly, the appeal stands dismissed as withdrawn.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In the result, the appeal filed by the assessee is dismissed as withdrawn.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 4th day of March, 2021.

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