KANTILAL A. OSWAL,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,

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ITA 504/PUN/2015Status: DisposedITAT Pune09 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 appeals as the issues were settled under the Vivad Se Vishwas Scheme. The assessee was granted liberty to seek restoration if the scheme application was disapproved.

What were the facts?

The assessee filed appeals against the orders of the CIT(A) for assessment years 2009-10 and 2010-11. The assessee later sought permission to withdraw these appeals.

What were the issues?

The primary issue was the assessee's request to withdraw appeals 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

For Appellant: Shri Pramod Shingte
Hearing: 09.02.2021Pronounced: 09.02.2021

आदेश / ORDER

1.

The appeals filed by the assessee are directed against the separate orders of the ld. Commissioner of Income Tax (Appeals) – 12, Pune (‘CIT(A)’ for short) dated 20.02.2015 for the assessment year 2009-10 and dated 09.09.2015 for the assessment year 2010-11.

2.

Before us, the appellant filed a letter dt.02.02.2021 seeking permission to withdraw the appeals on the ground that the issue involved in these appeals stands settled under the Vivad Se Vishwas Scheme, 2020. The appellant also filed copy of Form No.3 issued by the Pr.Commissioner of Income Tax, Pune – 4.

3.

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

4.

In view of the request made by the assessee, we permit the assessee to withdraw the appeals. 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 appeals before this Tribunal as per the provisions of law.

5.

In the result, the appeals of the assessee are dismissed as withdrawn.

Order pronounced in the open Court on this the 9th day of February, 2021

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