M/S. EATON TECHNOLOGIES PRIVATE LTD.,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, PUNE

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ITA 525/PUN/2016Status: DisposedITAT Pune06 January 2021AY 2011-122 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 sought to withdraw the appeal as they had opted for the Vivad Se Vishwas Scheme for settlement. The Tribunal permitted the assessee to withdraw the appeal.

What were the facts?

The assessee filed an appeal against the directions of the Dispute Resolution Panel for the assessment year 2011-12. The assessee later filed a letter seeking withdrawal of the appeal.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal due to opting for a settlement 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.S. Tomar
Hearing: 06.01.2021Pronounced: 06.01.2021

आदेश / ORDER This appeal filed by the assessee is against the directions of Dispute Resolution Panel – 3, Mumbai dated 27.11.2015 passed u/s 144C(5) of the Income Tax Act, 1961 in relation to the assessment year 2011-12.

2.

Before us, the assessee has filed a letter dated 21.12.2020 seeking withdrawal of the appeal. The relevant contents of such letter reads as under :

1.

“… It is respectfully submitted that the appellant has opted for Vivad Se Vishwas Scheme 2020 for settlement of the issues involved in the subject appeal. The appellant is waiting for Form-3 to be issued by the Assessing Officer. Copy of the Form 1 and 2 is attached for the perusal of the Hon’ble Tribunal.

In view of the above facts and circumstances, the appellant prays your Honour to permit him to withdraw the said appeal.”

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In the result, the appeal is dismissed as ‘withdrawn’.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 6th day of January, 2021.

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