MAHENDRA VISHWANATH KSHATRIYA,NASHIK vs. ASSISTANT COMMISSIONER OF INCOME TAX, NASHIK

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ITA 1095/PUN/2017Status: DisposedITAT Pune29 January 2021AY 2013-142 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 appeal. However, if the Vivad se Vishwas application is disapproved, the assessee can seek restoration of the appeal.

What were the facts?

The assessee filed an appeal before the ITAT seeking withdrawal. The reason for withdrawal was that the issue was settled under the Vivad Se Vishwas Scheme, 2020, and the application was in process.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal due to settlement under a scheme, and the conditions for such withdrawal.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, PUNE

Before: SHRI WASEEM AHMED, AM & SHRI PARTHA SARATHI CHAUDHURY, JM

Hearing: 29.01.2021Pronounced: 29.01.2021

आदेश / ORDER PER BENCH :

1.

The appeal filed by the assessee is directed against the order of the ld. Commissioner of Income Tax (Appeals) – 1, Nashik dated 16.02.2017 for the Assessment Year 2013-14.

2.

Before us, the appellant filed a letter dt.28.01.2021 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 and the said application is in 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 the appeal 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 appeal.

4.

In view of the request made by the assessee, we permit the assessee to withdraw the appeal. 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 appeal before this Tribunal.

5.

In the result, the appeal of the assessee is dismissed as withdrawn.

Order pronounced in the open Court on this 29th day of January, 2021.

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