M/S. CITY CORPORATION LTD,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 1(1), PUNE

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ITA 225/PUN/2018Status: DisposedITAT Pune01 February 2021AY 2006-073 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 due to opting for the Vivad Se Vishwas Scheme. The Tribunal permitted the withdrawal.

What were the facts?

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

What were the issues?

Whether an appeal pending before the ITAT can be withdrawn by the assessee upon opting for the Vivad Se Vishwas Scheme.

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 Suhas Bora
Hearing: 01.02.2021Pronounced: 01.02.2021

आदेश / ORDER This appeal preferred by the assessee emanates from the order of the Ld. CIT(Appeal), Pune-1, Pune dated 21.09.2017 for the assessment year 2006-07 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 31.12.2020 along with Form-3 in this regard by stating as follows:

1.

“ The applicant submits as under: 1) The above referred assessee has filed an appeal before Your Honour on 24th January, 2018. The same is pending before Honour A Bench of Pune ITAT as on date. (Photocopy of acknowledged Form 36 is enclosed. 2) The appellant has decided to opt for the Vivad Se vishwas Scheme 2020 and has accordingly, uploaded Form 1 & 2 under the said Scheme on 20th March, 2020 bearing Receipt No.327542801200320. (Photocopy of acknowledged Form 3 is enclosed). 3) Accordingly, the appellant prays Your Honour to permit the appellant to withdraw the said appeal.”

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 Appeal of assessee is dismissed being withdrawn.

3.

In the result, the appeal of assessee is dismissed as withdrawn.

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), Pune-

1. 1.

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