AUTOMOTIVE STAMPINGS & ASSEMBLIES LTD.,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,
What did the Tribunal hold?
The Tribunal granted permission to the assessee to withdraw the appeal. The appeal was accordingly dismissed as withdrawn.
What were the facts?
The assessee filed an appeal against the CIT(A)'s order for AY 2009-10. The assessee subsequently sought to withdraw the appeal as the issue was settled under the Vivad Se Vishwas Scheme.
What were the issues?
The primary issue was whether the appeal could be withdrawn by the assessee due to settlement under the Vivad Se Vishwas Scheme.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
आदेश / ORDER
PER WASEEM AHMED, AM:
The appeal filed by the assessee is directed against the order of the ld. Commissioner of Income Tax (Appeals) - 6, Pune dated 03.06.2016 for the Assessment Year 2009-10.
Before us, the appellant filed a letter dated 10.02.2021 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. The appellant also filed copy of Form No.3 issued by Principal Commissioner of Income Tax, Pune – 3.
On the other hand, the ld. Department Representative had expressed no objection to permit the withdrawal of appeal.
In the circumstances, we hereby grant permission to the appellant to withdraw the appeal. Accordingly, the appeal stands dismissed as withdrawn.
In the result, the appeal filed by the assessee is dismissed as withdrawn.
Order pronounced in the open Court on this 11th day of February, 2021.
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