PRECISION AUTOMATION & ROBOTICS INDIA LTD.,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE-4, PUNE

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ITA 414/PUN/2020Status: DisposedITAT Pune17 February 2021AY 2016-172 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal granted the assessee's request to withdraw the appeals. The appeals were accordingly dismissed as withdrawn.

What were the facts?

The assessee filed appeals against the orders of the CIT(A) for assessment years 2013-14, 2014-15, and 2016-17. For A.Ys 2014-15 and 2016-17, the assessee sought withdrawal as the issues were settled under the Vivad Se Vishwas Scheme. For A.Y. 2013-14, the assessee claimed there was no disputed demand or penalty.

What were the issues?

Whether the assessee should be permitted to withdraw appeals when issues are settled under Vivad Se Vishwas or when no disputed demand arises.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, PUNE

Before: SHRI WASEEM AHMED, AM & SHRI S. S. VISWANETHRA RAVI, JM

For Appellant: Shri Sagar Belapure
Hearing: 17.02.2021Pronounced: 17.02.2021

PER WASEEM AHMED, AM : The captioned appeals filed by the assessee are directed against the separate orders of the ld. Commissioner of Income Tax (Appeals) – 3, Pune for the Assessment Years 2013-14, 2014-15 and 2016-17, respectively.

2.

Before us, the appellant filed letters dated 28.01.2020 seeking permission to withdraw the appeals for A.Ys.2014-15 and 2016-17 on the ground that the issue involved in these appeals stand settled under the Vivad Se Vishwas Scheme, 2020. The appellant also filed copies of Form No.3 issued by Principal Commissioner of Income Tax, Pune-2. 3. With respect to the appeal for A.Y.No.2013-14, appellant submitted that the issue in respect of A.Y. 2013-14 is mere additional claim raised before the AO and that there is no disputed demand or penalty arising on that appeal and hence, prayed for withdrawal of the same.

4.

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

5.

In the circumstances, we hereby grant permission to the appellant to withdraw the appeals. Accordingly, the appeals stand dismissed as withdrawn.

6.

In the result, the three appeals filed by the assessee are dismissed as withdrawn. Order pronounced in the open Court on this the 17th day of February, 2021. (S. S. VISWANETHRA RAVI) (WASEEM AHMED) "याियक सद"य "याियक सद"य/JUDICIAL MEMBER लेखा सद"य "याियक सद"य "याियक सद"य लेखा सद"य लेखा सद"य/ACCOUNTANT MEMBER लेखा सद"य पुणे / Pune; "दनांक / Dated : 17th February, 2021. Yamini आदेश क" "ितिलिप अ"ेिषत / Copy of the Order forwarded to : आदेश क" "ितिलिप अ"ेिषत आदेश क" "ितिलिप अ"ेिषत आदेश क" "ितिलिप अ"ेिषत अपीलाथ" / The Appellant.

1.

""यथ" / The Respondent.

2.3.

The CIT(A)-3, Pune.

4.

The Pr.CCIT, Pune. िवभागीय "ितिनिध, आयकर अपीलीय अिधकरण, “बी बी बी” ब"च, बी 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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