KALIKA BUILDCON PVT.LTD,NASHIK vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CPC-TDS, GHAZIABAD

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ITA 1716/PUN/2019Status: DisposedITAT Pune05 January 2021AY 2013-143 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 appeals in light of opting for the Vivad Se Vishwas scheme. The Tribunal permitted the withdrawal of the appeals.

What were the facts?

The assessee filed two appeals before the ITAT for the assessment year 2013-14. The assessee subsequently opted for resolution under the Direct Tax Vivad Se Vishwas Act, 2020.

What were the issues?

Whether the appeals should be dismissed as withdrawn by the assessee who has opted for the Vivad Se Vishwas scheme.

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

Hearing: 05.01.2021Pronounced: 05.01.2021

आदेश / ORDER

1.

These two appeals preferred by the assessee emanates from the order of the Ld. CIT(Appeals)-3, Nashik dated 30.09.2019 for the assessment year 2013-14 as per the grounds of appeal on record.

2. The assessee has filed letter dated 27th May, 2019 along with Form 3 and submitted that he wants to withdraw the 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‟). The relevant part of the letter reads as follows: “ITA Nos. ITA 1716/PUN/2019 & ITA 1717/PUN/2019 filed on 20.03.2020 A.Y.2013-14 We have opted for the Direct Taxes Vivad Se Vishwas Scheme in respect of the above appeals. Accordingly, we have been issued Form 3 by the Pr. CIT in response to my application We accordingly intent to withdraw our above referred appeals.”

The Ld. DR has no objection in case the assessee wishes to withdraw the appeals. Hence, we permit the withdrawal. Appeals of assessee are dismissed being withdrawn.

3.

In the result, the appeals of assessee are dismissed as withdrawn.

Order pronounced on 05th day of January, 2021.

Sd/- Sd/- INTURI RAMA RAO PARTHA SARATHI CHAUDHURY ACCOUNTANT MEMBER JUDICIAL MEMBER ऩुणे / Pune; ददनाांक / Dated : 05th January, 2021 SB आदेश की प्रनिलऱपप अग्रेपषि / Copy of the Order forwarded to : अऩीऱाथी / The Appellant. 1. प्रत्यथी / The Respondent. 2.

3. The CIT(Appeal)-3, Nashik.

4.

The CIT, TDS, Nashik. , आयकर अऩीऱीय अधधकरण, “ए” बेंच, 5. ववभागीय प्रतततनधध ऩुणे / DR, ITAT, “A” Bench, Pune. गार्ड फ़ाइऱ / Guard File. 6. आदेशानुसार / BY ORDER, // True Copy // तनजी सधचव / Private Secretary आयकर अऩीऱीय अधधकरण, ऩुणे / ITAT, Pune.

Date 1 Draft dictated on 05.01.2021 Sr.PS/PS 2 Draft placed before author 05.01.2021 Sr.PS/PS 3 Draft proposed and placed JM/AM before the second Member 4 Draft discussed/approved by AM/JM second Member 5 Approved draft comes to the Sr.PS/PS Sr. PS/PS 6 Kept for pronouncement on Sr.PS/PS 7 Date of uploading of order Sr.PS/PS 8 File sent to Bench Clerk Sr.PS/PS 9 Date on which the file goes to the Head Clerk 10 Date on which file goes to the A.R 11 Date of dispatch of order

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