M/S. SYNERZIP SOFTECH INDIA PRIVATE LIMITED,PUNE vs. DEPUTY COMMISSIONER OF INCOME TAX, PUNE

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ITA 76/PUN/2020Status: DisposedITAT Pune12 January 2021AY 2015-162 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The tribunal permitted the assessee to withdraw the appeal. The appeal was dismissed as withdrawn since the assessee had opted for the Vivad se Vishwas Scheme.

What were the facts?

The assessee filed an appeal against the directions of the Dispute Resolution Panel for AY 2015-16. The assessee later sought to withdraw the appeal after their application under the Vivad se Vishwas Scheme was admitted and tax liability was paid.

What were the issues?

Whether the assessee can withdraw an appeal after 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 Vinay Baldota
For Respondent: Shri Mahadevan A.M. Krishna
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 20.09.2019 passed u/s 144C(5) of the Income Tax Act, 1961, in relation to the assessment year 2015-16.

2.

Before us, the assessee has filed a letter dated 17.12.2020 seeking withdrawal of the appeal. The relevant contents of such letter reads as under : “…. However, our application for Vivad se Vishwas Scheme 2020 has been admitted by concerned authority on 09th December 2020 (copy of which was issued to us on 15 December 2020). (Form 3 of Vivad se Vishwas Scheme is attached as Annexure 1 for your reference).

As per the said scheme, we have paid the tax liability on 17th December 2020. Tax payment challan is attached herewith as Annexure 2 for your reference. In view of the same, we humbly submit your Honour’s to kindly allow us to withdraw the appeal so that necessary proceedings regarding Vivad se Vishwas Scheme can be completed.”

3.

The ld. DR did not raise any objection to the withdrawal of the appeal filed by the assessee. As such, the assessee is permitted to withdraw the appeal.

4.

In the result, the appeal is dismissed as ‘withdrawn’.

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

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