MALPANI PARIWAR CHARITABLE TRUST,SAGAMNER vs. ASSISTANT COMMISSIONER OF INCOME-TAX, (EXEMPTION), CIRCLE-AURANGABAD, AURANGABAD

PDF · subscribers
ITA 1771/PUN/2018Status: DisposedITAT Pune01 January 2021AY 2014-152 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 requested. The revenue did not object to the withdrawal.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order for AY 2014-15. The assessee later filed a withdrawal application, having opted for the Vivad se Vishwas Scheme.

What were the issues?

The primary issue was whether the assessee should be allowed to withdraw its appeal due to opting for the Vivad se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, PUNE

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

Hearing: 01.01.2021Pronounced: 01.01.2021

आदेश / ORDER This appeal by the assessee is directed against the order passed by the Commissioner of Income Tax (Appeals) – 2, Aurangabad on 14.08.2018 in relation to the assessment year 2014-15.

2.

Before us, the assessee has filed a letter dated 24.12.2020 seeking withdrawal of the appeal. The relevant contents of such letter reads as under :

1.

I Mr. Sanjay Malpani, the authorized Trustee of Malpani Pariwar Charitable Trust have Applied for Vivad se Vishwas Scheme 2020 under Direct Tax Vivad se Vishwas Act, 2020 for the Income tax Tribunal Appeal of AY 2014-15. We have received the form No 3 from designated authority against the same. We are having pending appeal with your honour for AY 2014-15. The Appeal Number is ITA1771/PUN/2018. As we have applied for Vivad Se Vishwas Scheme 2020, we would like to withdraw our appeal through this letter with your honour. Attaching Form 3 received from Designated Authority FORM FOR CERTIFICATE UNDER SUB-SECTION (1) OF SECTION 5 OF THE DIRECT TAX VIV AD SE VISHWAS ACT, 2020 (3 of 2020)" for your honour's reference. Kindly consider our request to withdraw our appeal pending with your honour.

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In the result, the appeal is dismissed as ‘withdrawn’.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 1st January, 2021.

Recent GST High Court judgments

Search GST case law →