PRITESH GOPAL LAD,DHULE vs. JOINT COMMISSIONER OF INCOME-TAX, DHULE RANGE, DHULE

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ITA 1743/PUN/2017Status: DisposedITAT Pune01 February 2021AY 2013-143 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 assessee requested to withdraw the appeal as they had filed a declaration and received a certificate under the Vivad Se Vishwas Act. The Tribunal permitted the withdrawal.

What were the facts?

The assessee filed an appeal before the ITAT for assessment year 2013-14. Subsequently, the assessee opted for resolution under the Direct Tax Vivad Se Vishwas Act, 2020.

What were the issues?

Whether an appeal can be withdrawn by the assessee upon opting for resolution under the Vivad Se Vishwas Act.

Which sections of the Income-tax Act were involved?

Direct Tax Vivad Se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, PUNE

Before: SHRI INTURI RAMA RAO & SHRI PARTHA SARATHI CHAUDHURY

For Appellant: Shri Sunil Ganoo
Hearing: 01.02.2021Pronounced: 01.02.2021

आदेश / ORDER This appeal preferred by the assessee emanates from the order of the Ld. CIT(Appeals)-1, Nashik dated 01.05.2017 for the assessment year 2013- 14 as per the grounds of appeal on record.

2.

The Ld. AR for the assessee through video conference submitted that the assessee wants to withdraw the grounds of appeals in light of the assessee opting for resolution under the provisions enumerated in the Direct Tax Vivad Se Vishwas Act, 2020 („the VSV Act‟) and has filed an application dated 01.02.2021 along with Form-3 in this regard by stating as follows:

1.

“ AY 2013-14 1. The appellant submits that he has filed a declaration under Vivad Se Vishwas Scheme on 11/08/2020 before the Hon. Designated Authority.

2. This is to intimate you that certificate in Form 3 under section 5(1) of the Direct Tax Vivad Se Vishwas Act, 2020 is issued by the learned Designated Authority PCIT, Nashik 1 on 21.11.2020. Copy of the same is enclosed for your information and records.

3. In view of the above the impugned appeal referred above may please be treated as withdrawan.”

The Ld. DR has no objection in case the assessee wishes to withdraw the appeal. Hence, we permit the withdrawal. Appeal of assessee is dismissed being withdrawn.

In the result, the appeal of assessee is dismissed as withdrawn. 3. Order pronounced in Open Court on 01st day of February, 2021.

Sd/- Sd/- INTURI RAMA RAO PARTHA SARATHI CHAUDHURY ACCOUNTANT MEMBER JUDICIAL MEMBER ऩुणे / Pune; ददनाांक / Dated : 01st February, 2021 SB आदेश की प्रनिलऱपप अग्रेपषि / Copy of the Order forwarded to : अऩीऱाथी / The Appellant. 1. प्रत्यथी / The Respondent. 2.

3.

The CIT(Appeal)-1, Nashik.

4.

The Pr. CIT-1, Nashik. , आयकर अऩीऱीय अधधकरण, “ए” बेंच, 5. ववभागीय प्रतततनधध ऩुणे / DR, ITAT, “A” Bench, Pune. गार्ड फ़ाइऱ / Guard File. 6. आदेशानुसार / BY ORDER, // True Copy // तनजी सधचव / Private Secretary आयकर अऩीऱीय अधधकरण, ऩुणे / ITAT, Pune.

Date 1 Draft dictated on 01.02.2021 Sr.PS/PS 2 Draft placed before author 01.02.2021 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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