OMPRAKASH GOVINDLAL DARAK,SOLAPUR vs. INCOME-TAX OFFICER, WARD - 1 (2), SOLAPUR

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ITA 1604/PUN/2019Status: DisposedITAT Pune15 February 2021AY 2014-152 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 permitted the assessee to withdraw the appeal. The assessee is at liberty to seek restoration if the Vivad Se Vishwas application is disapproved.

What were the facts?

The assessee filed an appeal for Assessment Year 2014-15. The assessee subsequently filed a letter seeking to withdraw the appeal as the issue was settled under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the assessee can withdraw an appeal when the matter is settled under a scheme like Vivad Se Vishwas.

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

Hearing: 15.02.2021Pronounced: 15.02.2021

Assessee by : (Withdrawal Application filed). Revenue by : Shri Sudhendu Das सुनवाई क� तारीख / Date of Hearing : 15.02.2021 घोषणा क� तारीख / Date of Pronouncement : 15.02.2021 आदेश आदेश / ORDER आदेश आदेश PER WASEEM AHMED, AM:

The appeal filed by the assessee is directed against the order of the ld. Commissioner of Income Tax (Appeals) - 7, Pune (‘CIT(A)’ for short) dated 16.08.2019 for the Assessment Year 2014-15.

2.

Before us, the appellant filed a letter dt.05.02.2021 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 and that the application filed by him under Vivad Se Vishwas Scheme is in process and is waiting for acceptance of the same. The assessee did not get Form 3 from the Respondent. The assessee is ready to withdraw the appeal under the circumstances if a conditional order is passed to that effect.

3.

The ld. DR has no objection in case the assessee wishes to withdraw the appeal.

4.

In view of the request made by the assessee, we permit the assessee to withdraw the appeal. However, if the Respondent Department disapproves the application of the assessee filed under Vivad se Vishwas Scheme, the assessee is at liberty to file an application to restore the appeal before this Tribunal as per the provisions of law.

5.

In the result, the appeal of the assessee is dismissed as withdrawn.

Order pronounced in the open Court on this 15th day of February, 2021.

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