MR. ABHAY JAYKUMAR CHORDIA,PUNE vs. ACIT, CIR-13, PUNE

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ITA 2008/PUN/2019Status: DisposedITAT Pune01 January 2021AY 2009-102 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 per the provisions of the Vivad Se Vishwas Act, 2020. The revenue did not object to the withdrawal.

What were the facts?

The assessee filed an appeal before the ITAT against an order related to assessment year 2009-10. The assessee later filed a withdrawal application, having opted for the Direct Tax Vivad Se Vishwas Act, 2020.

What were the issues?

Whether an appeal pending before the ITAT can be withdrawn by the assessee after opting for the Vivad Se Vishwas scheme and paying the determined tax.

Which sections of the Income-tax Act were involved?

Section 271(1)(c),Section 4,Section 5

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 आदेश / ORDER आदेश आदेश

This appeal by the assessee is directed against the order passed by the Commissioner of Income Tax (Appeals) – 8, Pune on 01.10.2019 in relation to the assessment year 2009-10.

2.

Before us, the assessee has filed a letter dated 18.12.2020 seeking withdrawal of the appeal. The relevant contents of such letter reads as under :

“I, Abhay Chordia has preferred the above mentioned appeal before your honour against the order passed u/s 271(1)(c) of the I. T. Act, 1961 by the Commissioner of Income Tax, (A) 8, Pune for AY 2009-10 dated 01/10/2019. I have submitted application before The Designated Authority, honourable PCIT- 4, Pune under Section 4 of The Direct Tax Vivad Se Vishwas Act 2020 on 7th October 2020 in respect of the appeal pending before your honour for the year under consideration. A copy of the application is attached herewith for your honors reference. Please refer Annexure A. The Designated Authority, honourable PCIT-4, Pune has passed order in Form No 3 under section 5 of the Direct Tax Vivad Se Vishwas Act 2020 determining the amount of tax payable under the said scheme. A copy of Form No 3 is enclosed herewith. Please refer Annexure B. I have paid the tax determined by PCIT-4, Pune as per Form No 3. A copy of challan is attached herewith for your honors reference. Please refer Annexure C. As per provisions of section 4 (2) of The Direct Tax Vivad Se Vishwas Act 2020 any appeal pending before Income Tax Appellate Tribunal or CIT (A), in respect of the disputed income or disputed interest or disputed penalty of disputed fees and tax arrears shall be deemed to have been withdrawn from the date on which Certificate under section 5(1) (Form 3) is issued by designated authority. Therefore, I hereby request your honour to kindly pass the suitable orders for withdrawal of appeal 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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