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

ITA 1565/PUN/2019Status: DisposedITAT Pune01 January 2021AY 2015-162 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 noted that the assessee had applied for the Vivad se Vishwas Scheme and sought to withdraw the appeal. The Revenue did not object to the withdrawal.

What were the facts?

The assessee, Malpani Pariwar Charitable Trust, filed an appeal before the ITAT against an order for AY 2015-16. The assessee subsequently filed a withdrawal application, having opted for the Vivad se Vishwas Scheme.

What were the issues?

Whether an appeal can be withdrawn by the assessee due to opting for the Vivad se Vishwas Scheme.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 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 Deepak Garg सुनवाई क� तारीख / Date of Hearing : 01.01.2021. घोषणा क� तारीख / Date of Pronouncement : 01.01.2021 आदेश आदेश / ORDER आदेश आदेश This appeal by the assessee is directed against the order passed by the Commissioner of Income Tax (Appeals) – 2, Aurangabad on 19.07.2019 in relation to the assessment year 2015-16.

Before us, the assessee has filed a letter dated 23.12.2020 seeking withdrawal of the appeal. The relevant contents of such letter reads as under :

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 2015-16. We have received the form No 3 from designated authority against the same. We are having pending appeal with your honour for AY 2015-16. The Appeal Number is ITA 1565/PUN/2019. 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 VIVAD SE VISHWAS ACT, 2020 (3 of 2020) for your honour’s reference. Kindly consider our request to withdraw our appeal pending with your honour.”

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.

In the result, the appeal is dismissed as ‘withdrawn’.

Order pronounced in the open Court on 1st January, 2021.

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