SMT. SURUCHI RAJENDRA MUGDIYA,AURANGABAD vs. INCOME-TAX OFFICER, WARD - 3 (1), AURANGABAD

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ITA 1322/PUN/2019Status: DisposedITAT Pune16 February 2021AY 2015-162 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 restore the appeal if the Vivad Se Vishwas scheme application was disapproved.

What were the facts?

The assessee filed an appeal against the CIT(A) order. The assessee later sought 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 the appeal due to settlement under the Vivad Se Vishwas Scheme.

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: 16.02.2021Pronounced: 16.02.2021

आदेश / ORDER

1.

The appeal filed by the assessee is directed against the order of the ld. Commissioner of Income Tax (Appeals) – 2, Aurangabad dated 19.03.2019 for the Assessment Year 2015-16.

2.

Before us, the appellant filed a letter dated 08.12.2020 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 submitted that they have received Form – 3 from the competent authority. However, the assessee did not produce copy of Form-3 before us.

3.

On the other hand, the ld. Department Representative had expressed no objection to permit the withdrawal of 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In the result, the appeal of the assessee is dismissed as withdrawn.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 the 16th day of February, 2021.

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