GESTAMP AUTOMOTIVE INDIA PRIVATE LIMITED,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE -9, PUNE

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ITA 2036/PUN/2019Status: DisposedITAT Pune15 January 2021AY 2015-164 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. The appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against the final assessment order for AY 2015-16. The assessee subsequently filed a withdrawal application stating they had opted for the 'Vivad Se Vishwas Scheme'.

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Whether an appeal can be withdrawn by the assessee due to opting for the 'Vivad Se Vishwas Scheme'.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 143(3),Section 144C(13)

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 Rajendra Agiwal
For Respondent: Shri Shivraj Morey

आदेश / ORDER This appeal by the assessee is directed against the final assessment order dated 23-10-2019 passed by the Assessing Officer u/s 143(3) r.w.s. 144C(13) of the Income-tax Act, 1961 (hereinafter referred to as „the Act‟) in relation to the assessment year 2015-16. 2. Before us, the assessee has filed a letter dated 08-01-2021 seeking permission to withdraw the appeal as it has applied for „Vivad Se Vishwas Scheme‟ under The Direct Taxes Vivad Se Vishwas Act, 2020. The relevant contents of such letter, read as under :

1.

“In connection with the captioned subject, the above-mentioned appeal is fixed for hearing before your Honours on 14 January 2021. In this regard, we would like to submit before your Honours that, we have filed declaration for dispute resolution under the VSV Act for the year under consideration. In view of the same, we wish to withdraw the appeal filed before your Honours for the year mentioned above. In case the outcome of the resolution under the VSV Act fails to attain finality, we request your Honours to grant liberty to it to restore the appeal for the aforementioned year before your Honours. Accordingly, we request your Honours to pass the order considering the above and oblige. Do let us know in case your Honours require any further information / clarification.”

3.

On perusal of the above letter and having no objection from the side of ld. DR, we allow the request of assessee 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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