TRIPATI PRITISH CHATTERJEE,AURANGABAD vs. INCOME-TAX OFFICER, WARD - 1(1), AURANGABAD

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ITA 86/PUN/2019Status: DisposedITAT Pune25 January 2021AY 2014-153 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 as they had opted for the Vivad Se Vishwas Scheme. The respondent (Revenue) did not raise any objection to the withdrawal.

What were the facts?

The assessee filed appeals for assessment years 2014-15 and 2015-16. The assessee subsequently opted for the Direct Tax Vivad Se Vishwas Scheme and requested withdrawal of the appeals.

What were the issues?

The primary issue was whether the assessee should be allowed to withdraw their appeals after opting for the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCH “SMC”, PUNE – VIRTUAL COURT

Before: SHRI R.S. SYAL

For Respondent: Shri S. P. Walimbe

Date of hearing 27-01-2021 Date of pronouncement 27-01-2021 आदेश / ORDER

These two appeals by the assessee arise out of the separate orders passed by the CIT(A)-1, Aurangabad on 27-11-2018 in relation to the assessment years 2014-15 and 2015-16.

2.

Before me, the assessee has filed letters dated 27-11-2020 seeking withdrawal of the appeals. The relevant contents of such letter, which are common to both appeals, read as under :

“I have filed appeal with your good office on 21/01/2019 for A.Y. 2014-15. The appeal in the said matter is pending as on date with your good office. Hon’ble Finance Minister has introduced Direct Tax Vivad Se Vishwas Scheme. I have opted for the said scheme. Accordingly, I have filed Form No.1 & 2 of VSVS on date 18/05/2020. I have received Certificate in Form No.3 on 26/11/2020. The copy of the same is enclosed for your ready reference. Hence, I request you for withdrawal of the appeal as mentioned above. This letter is being submitted to your good office as it is mandatory to file acknowledgement for withdrawal of appeal along with Form 4 under Vivad Se Vishwas Scheme. I would be grateful if my request is accepted.”

3.

The ld. DR did not raise any objection to the withdrawal of the appeals filed by the assessee. As such, the assessee is permitted to withdraw the appeals.

4.

In the result, the appeal are dismissed as ‘withdrawn’.

Order pronounced in the Open Court on 27th January, 2021.

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