AMIT SPINNING INDUSTRIES LTD,KOLHAPUR vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CPC-TDS, GHAZIABAD

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ITA 1093/PUN/2019Status: DisposedITAT Pune01 January 20212 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 they had opted for the Vivad Se Vishwas Scheme. The learned DR did not object to the withdrawal.

What were the facts?

The assessee filed an appeal before the ITAT against an order of the CIT(A). The assessee later filed a withdrawal application stating they had opted for the Direct Taxes Vivad Se Vishwas Scheme.

What were the issues?

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

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, PUNE

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

Hearing: 01.01.2021Pronounced: 01.01.2021

Assessee by : None. (Withdrawal Application filed) Revenue by : Shri S. P. Walimbe सुनवाई क� तारीख / Date of Hearing : 01.01.2021. घोषणा क� तारीख / Date of Pronouncement : 01.01.2021 आदेश / ORDER आदेश आदेश आदेश

This appeal by the assessee is directed against the order passed by the Commissioner of Income Tax (Appeals) – 1, Kolhapur on 11.04.2019 in relation to the assessment year 2017-18 (26Q, Q1).

2.

Before us, the assessee has filed a letter dated 29.10.2020 seeking withdrawal of the appeal. The relevant contents of such letter reads as under : “I refer to the above appeal (s) filed by me before the ITAT, Pune Bench. I have opted for the Direct Taxes Vivad Se Vishwas Scheme in respect of the above appeals. Accordingly I have been issued Form No.3 by the Pr.CIT, in response to my application. I accordingly intend to withdraw my above referred appeal(s). I request your honour to kindly allow me to withdraw my above referred appeal(s) and oblige.”

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In the result, the appeal is dismissed as ‘withdrawn’.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

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