GESTAMP PUNE AUTOMOTIVE PVT LTD,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, PUNE

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ITA 744/PUN/2017Status: DisposedITAT Pune09 February 2021AY 2012-134 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. The withdrawal is conditional, allowing the assessee to restore the appeals if the Vivad Se Vishwas application is disapproved by the department.

What were the facts?

The assessee filed an application under the Vivad Se Vishwas Scheme for the assessment years 2012-13 and 2013-14. The application was still under process, and the assessee sought to withdraw the appeals pending before the tribunal.

What were the issues?

Whether the assessee can withdraw appeals pending before the ITAT due to an application filed under the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH, PUNE

Before: SHRI INTURI RAMA RAO & SHRI PARTHA SARATHI CHAUDHURY

For Appellant: Shri Arijit Chakravarty
For Respondent: Shri Sandeep Garg
Hearing: 09.02.2021Pronounced: 09.02.2021

Heard together (2 matters)

ITA No. 744/PUN/2017
ITA No. 280/PUN/2018

Read from the judgment's own cause title. This page is filed under one of them.

आदेश / ORDER These two appeals preferred by the assessee emanates from the different directions of the Ld. Dispute Resolution Panel (DRP)-3, Mumbai dated 22.12.2016 & 27.09.2017 for the assessment years 2012-13 & 2013-14 respectively as per the grounds of appeal on record.

2.

The Ld. AR for the assessee by filing an application dated 04.02.2021 submitted that the assessee has filed application under Vivad Se Vishwas Scheme for the captioned years i.e. 2012-13 & 2013-14 and the said application is in the process and is waiting for acceptance of the same. The assessee did not get Form 3 from the Respondent. The assessee is ready to withdraw these appeals 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 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. A.Ys. 2012-13 & 2013-14 In the result, appeals of the assessee are dismissed as withdrawn. 5.

Order pronounced on 09th day of February, 2021.

1.

Sd/- Sd/- INTURI RAMA RAO PARTHA SARATHI CHAUDHURY ACCOUNTANT MEMBER JUDICIAL MEMBER ऩुणे / Pune; ददनाांक / Dated : 09th February, 2021 SB आदेश की प्रनिलऱपप अग्रेपषि / Copy of the Order forwarded to : अऩीऱाथी / The Appellant. 1. प्रत्यथी / The Respondent. 2.

3.

The CIT(Appeals)-13, Pune.

4. The Pr. CIT-5, Pune. , आयकर अऩीऱीय अधधकरण, “सी” बेंच, 5. ववभागीय प्रतततनधध ऩुणे / DR, ITAT, “C” Bench, Pune. गार्ड फ़ाइऱ / Guard File. 6. आदेशानुसार / BY ORDER, // True Copy //

तनजी सधचव / Private Secretary आयकर अऩीऱीय अधधकरण, ऩुणे / ITAT, Pune.

A.Ys. 2012-13 & 2013-14

Date 1 Draft dictated on 09.02.2021 Sr.PS/PS 2 Draft placed before author 09.02.2021 Sr.PS/PS 3 Draft proposed and placed JM/AM before the second Member 4 Draft discussed/approved by AM/JM second Member 5 Approved draft comes to the Sr.PS/PS Sr. PS/PS 6 Kept for pronouncement on Sr.PS/PS 7 Date of uploading of order Sr.PS/PS 8 File sent to Bench Clerk Sr.PS/PS 9 Date on which the file goes to the Head Clerk 10 Date on which file goes to the A.R 11 Date of dispatch of order

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