BHONDAVE MORESHWAR MAHADEV,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE -1(2), PUNE

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ITA 2081/PUN/2017Status: DisposedITAT Pune08 February 2021AY 2009-102 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 was granted liberty to seek restoration if the Vivad Se Vishwas application was disapproved.

What were the facts?

The assessee sought to withdraw the appeal before the ITAT, Pune, as the issue was settled under the Vivad Se Vishwas Scheme. The application under the scheme was pending acceptance.

What were the issues?

Whether the assessee can withdraw an appeal when the matter is being settled under a tax dispute resolution scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, PUNE

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

For Appellant: Shri Pratik Sandbhor
Hearing: 10.02.2021Pronounced: 10.02.2021

आदेश / ORDER

1.

The appeal filed by the assessee is directed against the order of the ld. Commissioner of Income Tax (Appeals) - 6, Pune (‘CIT(A)’ for short) dated 15.05.2017 for the Assessment Year 2009-10.

2.

Before us Shri Pratik Sandbhor, the learned Authorised Representative of the assessee filed a letter dt.09.02.2021 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 learned Authorised Representative further submitted that the assessee did not get Form 3 from the Respondent and 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 learned Authorised Representative, 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In the result, the appeal of the assessee is dismissed as withdrawn.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 10th day of February, 2021.

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