SACHIN SAMBHAJI SHANGARE,SOLAPUR vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 1, SOLAPUR

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ITA 1443/PUN/2018Status: DisposedITAT Pune12 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 assessee requested to withdraw the appeal due to opting for settlement under the Vivad Se Vishwas Act. The Tribunal permitted the withdrawal of the appeal.

What were the facts?

The assessee filed an appeal before the ITAT for assessment year 2015-16. The assessee subsequently opted for resolution under the Direct Tax Vivad Se Vishwas Act, 2020.

What were the issues?

Whether an appeal can be withdrawn by the assessee to avail benefits under the Vivad Se Vishwas Act.

Which sections of the Income-tax Act were involved?

Direct Tax Vivad Se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, PUNE

Before: SHRI INTURI RAMA RAO & SHRI PARTHA SARATHI CHAUDHURY

For Appellant: Shri Sharad Shah
For Respondent: Shri S.P Walimbe
Hearing: 12.01.2021Pronounced: 12.01.2021

आदेश / ORDER This appeal preferred by the assessee emanates from the order of the Ld. CIT(Appeals)-7, Pune dated 29.06.2018 for the assessment year 2015-16 as per the grounds of appeal on record.

2.

The Ld. AR for the assessee through video conference submitted that the assessee wants to withdraw the grounds of appeals in light of the assessee opting for resolution under the provisions enumerated in the Direct Tax Vivad Se Vishwas Act, 2020 („the VSV Act‟) and has filed an application dated 06.01.2021 along with Form-1 & Form-3 in this regard by stating as follows:

1.

“Sub: Withdrawal of appeal No.ITA 1443/PUN/2018 for AY 2015-16 We had preferred form no.1 in Vivad Se Vishwas Act, 2020 Scheme to the Principal Commissioner of Income Tax, Pune 4 for settlement for dispute for AY2015-16. The Principal Commissioner of Income Tax Pune 4 has issued form No.3 as acceptance of my Form 1. We have to enclose the proof of withdrawal of appeal in Form 4 to be filed under the Direct Tax Vivad. Hence, I request to withdraw my appeal bearing AY 2015-16 and oblige.”

The Ld. DR has no objection in case the assessee wishes to withdraw the appeal. Hence, we permit the withdrawal. Appeal of assessee is dismissed being withdrawn.

3.

In the result, the appeal of assessee is dismissed as withdrawn.

Order pronounced on 12th day of January, 2021.

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