SUBHASH RUPALAL DHONDGE,NASHIK vs. ASSISTANT COMMISSIONER OF INCOME-TAX, (CPC)-TDS, GHAZIABAD

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ITA 1806/PUN/2019Status: DisposedITAT Pune18 January 20212 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The tribunal granted permission to the assessee to withdraw the appeals. The appeals were accordingly dismissed as withdrawn.

What were the facts?

The assessee filed two appeals against an order of the CIT(A). The assessee subsequently filed a withdrawal application stating the issue was settled under the Vivad Se Vishwas Scheme.

What were the issues?

The primary issue was whether the assessee should be allowed to withdraw the appeals due to settlement under the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, PUNE

Before: SHRI INTURI RAMA RAO, AM & SHRI S. S. VISWANETHRA RAVI, JM

Hearing: 18.01.2021Pronounced: 18.01.2021

आदेश / ORDER

1.

The two appeals filed by the assessee are directed against a common order of the ld. Commissioner of Income Tax (Appeals)-13, Pune (‘CIT(A)’ for short) dated 30.09.2019 for the Assessment Year 2013-14.

2.

When the matter was called on today, the appellant filed a letter dt.28.12.2020 seeking permission to withdraw the appeals on the ground that the issue involved in these appeals stand settled under the Vivad Se Vishwas Scheme, 2020. The appellant also filed copy of Form No.3 issued by the CIT(TDS), Pune.

3.

On the other hand, the ld. Department Representative had expressed no objection to permit the withdrawal of appeals.

4.

In the circumstances, we hereby grant permission to the appellant to withdraw the appeals. Accordingly, the appeals stand dismissed as withdrawn.

5.

In the result, the appeals filed by the assessee are dismissed as withdrawn.

Order pronounced in the open Court on this 18th day of January, 2021.

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