M/S. HAWORTH (INDIA) PVT.LTD,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 11, PUNE

PDF · subscribers
ITA 2931/PUN/2017Status: DisposedITAT Pune12 January 2021AY 2013-142 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 appeal as they had opted for the Vivad Se Vishwas Scheme. The assessee was granted liberty to revive the appeal if the certificate under the scheme was declined.

What were the facts?

The assessee filed an appeal against directions of the Dispute Resolution Panel for AY 2013-14. The assessee later filed declarations under the Vivad Se Vishwas Scheme, 2020, for the relevant year.

What were the issues?

Whether the appeal should be withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 144C(5)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH, PUNE

Before: SHRI R.S. SYAL & SHRI S.S. VISHWANETHRA RAVI, JM

For Appellant: Shri S.P. Chidambaram
For Respondent: Shri Shivraj Morey
Hearing: 12.01.2021Pronounced: 12.01.2021

आदेश/ORDER

1.

This appeal filed by the assessee is directed against the directions of Dispute Resolution Panel – 3, Mumbai dated 25.09.2017 passed u/s 144C(5) of the Income Tax Act, 1961, in relation to the assessment year 2013-14.

2.

At the outset, before us, Ld.A.R. submitted that assessee has filed declarations for dispute resolution under Vivad Se Vishwas Scheme 2020 for the year under consideration and in view of the same, he wishes to withdraw the appeal filed by the assessee. However, Ld.A.R. did not produce copies of Forms 1 to 3 before the Bench.

3.

The ld. DR did not raise any objection to the withdrawal of the appeal filed by the assessee. In view of no objection from ld.D.R., the assessee is permitted to withdraw the appeal with the liberty to the assessee to revive the appeal proceedings in case of the Pr. Commissioner of Income Tax declining to issue Form No.3 Certificate under sub-section (1) of section 5 of the Direct Tax Vivad Se Vishwas Act, 2020 for whatsoever reasons. Accordingly, the appeal of the assessee stands dismissed as withdrawn.

4.

In the result, the appeal is dismissed as ‘withdrawn’.

Order pronounced in the open Court on 12th day of January, 2021.

More judgments on Section 144C(5)

All 865 judgments and leading authorities on Section 144C(5) →

Recent GST High Court judgments

Search GST case law →