MANOJ ZUMBARLAL KHIVASARA,NASHIK vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 1, NASHIK

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ITA 447/PUN/2019Status: 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 assessee sought to withdraw the appeal as they had applied under the Vivad se Vishwas Scheme for settlement of tax arrears. The Revenue did not object to the withdrawal.

What were the facts?

The assessee filed an appeal before the ITAT for assessment year 2014-15. The assessee subsequently filed an application to withdraw the appeal.

What were the issues?

The primary issue was whether the assessee should be permitted to withdraw their appeal due to opting for a tax settlement 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

आदेश / ORDER

1.

This appeal by the assessee is directed against the order passed by the Commissioner of Income Tax (Appeals) – 1, Nashik on 10.01.2019 in relation to the assessment year 2014-15.

2.

Before us, the assessee has filed a letter dated 30.12.2020 seeking withdrawal of the appeal. The relevant contents of such letter reads as under :

“ I have filed this appeal on 22/04/2019 before your Honour which is pending for hearing and disposal. I have applied under the Vivad se Vishwas Scheme for Settlement of my tax arrears for the above mentioned assessment year. I therefore humbly pray that your honour may kindly permit me to withdraw my appeal.”

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In the result, the appeal is dismissed as ‘withdrawn’.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