RAMDAYAL HANUMANDAS SONI,NASHIK vs. DEPUTY COMMISSIONER OF INCOME-TAX, (CPC) -TDS, GHAZIABAD

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ITA 1866/PUN/2017Status: DisposedITAT Pune29 January 20213 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 on the Vivad Se Vishwas application being disapproved by the department, in which case the appeals can be restored.

What were the facts?

The assessee filed seven appeals before the ITAT. The assessee submitted an application under the Vivad Se Vishwas Scheme and requested to withdraw the appeals, which the Revenue had no objection to.

What were the issues?

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

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, PUNE

Before: SHRI WASEEM AHMED & SHRI PARTHA SARATHI CHAUDHURY

For Respondent: Shri Vitthal Bhosale
Hearing: 28.01.2021Pronounced: 29.01.2021

आदेश / ORDER PER BENCH :

1.

These seven appeals preferred by the assessee emanates from the common order of the Ld. CIT(Appeal)-3, Nashik dated 17.05.2017 for the assessment years 2013-14 & 2014-15 as per the grounds of appeal on record.

2.

The assessee by filing an application dated 27.01.2021 submitted that the assessee has filed application under Vivad Se Vishwas Scheme for the captioned year i.e. 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 these 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 these appeals before this Tribunal.

5.

In the result, appeals of the assessee are dismissed as withdrawn.

Order pronounced on 29th day of January, 2021.

Sd/- Sd/- WASEEM AHMED PARTHA SARATHI CHAUDHURY ACCOUNTANT MEMBER JUDICIAL MEMBER ऩुणे / Pune; ददनाांक / Dated : 29th January, 2021. SB आदेश की प्रतिलऱपप अग्रेपिि / Copy of the Order forwarded to : अऩीऱाथी / The Appellant. 1. प्रत्यथी / The Respondent. 2.

3.

The CIT(Appeal)-3, Nashik.

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