VEHMA INTERNATIONAL OF AMERICA,INC.,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, (IT),CIRCLE-2, PUNE

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ITA 1922/PUN/2018Status: DisposedITAT Pune15 January 2021AY 2013-144 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 allowed the assessee's request to withdraw the appeal as they had opted for the Vivad Se Vishwas Scheme. The appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against the final assessment order. The assessee subsequently applied under the Vivad Se Vishwas Scheme and received Form No. 3.

What were the issues?

Whether an appeal can be withdrawn by the assessee due to opting for the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 144C(13),Section 143(3)

AI-generated summary — verify with the full judgment below

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

Before: SHRI R.S. SYAL & SHRI S.S. VISWANETHRA RAVI

For Appellant: Shri Kishor Phadke (withdrawal application)
For Respondent: Shri Shivraj Morey

आदेश / ORDER This appeal by the assessee is directed against the final assessment order dated 15-02-2017 passed by the Assessing Officer u/s 144C(13) r.w.s. 143(3) of the Income-tax Act, 1961 (hereinafter referred to as „the Act‟) in relation to the assessment year 2013-14.

Vehma International of America

2.

Before us, the ld. AR has filed a letter dated 08-01-2021 seeking permission to withdraw the appeal as the assessee had received Form No.3 under „Vivad Se Vishwas Scheme‟ under The Direct Taxes Vivad Se Vishwas Act, 2020. The relevant contents of such letter, read as under :

1.

Hearing for the above referred appeal is scheduled on 14/01/2021. Appellant has applied under the Direct Tax Vivad Se Vishwas Act, 2020 and has received Form-3 from the learned PCIT. Copy of Form-3 is enclosed herewith. Considering the fact, appellant requests the Honourable Bench to kindly allow appellant to withdraw the present appeal and oblige.

3.

On perusal of the above letter and having no objection from the side of ld. DR, we allow the request of ld. AR to withdraw the appeal.

4.

In the result, the appeal is dismissed as „withdrawn‟. Order pronounced in the Open Court on 15th January, 2021.

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