MRC HANDLING SOLUTIONS,PUNE vs. DCIT, CIRCLE-12, PUNE

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ITA 2107/PUN/2019Status: DisposedITAT Pune16 February 2021AY 2012-132 pages
AI SummaryWithdrawn

What did the Tribunal hold?

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 The appeals were dismissed as withdrawn.

What were the facts?

The assessee filed two appeals against the CIT(A)'s order for Assessment Years 2012-13 and 2013-14. The assessee sought to withdraw these appeals.

What were the issues?

The primary issue was whether the assessee should be permitted to withdraw their appeals 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 two appeals filed by the assessee are directed against the order of the ld. Commissioner of Income Tax (Appeals) – 5, Pune dated 17.10.2019 for the Assessment Years 2012-13 & 2013-14.

2.

Before us, the appellant filed a letter dated nil seeking permission to withdraw the appeals 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-4.

3.

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

4.

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 Accordingly, the appeals stand dismissed as withdrawn.

5.

In the result, the two appeals filed by the assessee are dismissed as withdrawn.

Order pronounced in the open Court on this the 16th day of February, 2021.

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