EXPRESS CLINICS PRIVATE LIMIITED,PUNE vs. INCOME-TAX OFFICER, WARD - 1(3), PUNE

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ITA 1793/PUN/2018Status: DisposedITAT Pune13 January 2021AY 2013-143 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The tribunal permitted the assessee to withdraw the appeal. The appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal before the ITAT for the assessment year 2013-14. The assessee subsequently opted for resolution under the Direct Tax Vivad Se Vishwas Act, 2020.

What were the issues?

Whether the assessee can withdraw an appeal filed before the ITAT after opting for resolution under the Vivad Se Vishwas Act.

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 INTURI RAMA RAO & SHRI PARTHA SARATHI CHAUDHURY

For Appellant: Shri Kishor Phadke
Hearing: 13.01.2021Pronounced: 13.01.2021

आदेश / ORDER This appeal preferred by the assessee emanates from the order of the Ld. CIT(Appeals)-1, Pune dated 03.07.2018 for the assessment year 2013-14 as per the grounds of appeal on record.

2.

The Ld. AR for the assessee through video conference submitted that the assessee wants to withdraw the grounds of appeals in light of the assessee opting for resolution under the provisions enumerated in the Direct Tax Vivad Se Vishwas Act, 2020 („the VSV Act‟) and has filed an application dated 08.01.2021 along with Form-3 in this regard by stating as follows:

1.

“ Sub: Application for withdrawal of Appeal Reference: ITA 1793/PUN/2018 A.Y. 2013-14 The above referred appeal is filed by the appellant before the Honorable Bench on 22/11/2018 and the same is not yet fixed for hearing. Appellant has applied under the Direct Tax Vivad Se Vishwas Act, 2020 for AY 2013-14. Appellant has also received Form 3 from the learned PCIT. Copy of Form-3 is enclosed herewith. Considering the fact, appellant requests the Honorable Bench to kindly allow appellant to withdraw the present appeals and oblige.”

The Ld. DR has no objection in case the assessee wishes to withdraw the appeal. Hence, we permit the withdrawal. Appeal of assessee is dismissed being withdrawn.

3.

In the result, the appeal of assessee is dismissed as withdrawn.

Order pronounced on 13th day of January, 2021.

Sd/- Sd/- INTURI RAMA RAO PARTHA SARATHI CHAUDHURY ACCOUNTANT MEMBER JUDICIAL MEMBER ऩुणे / Pune; ददनाांक / Dated : 13th January, 2021 SB आदेश की प्रनिलऱपप अग्रेपषि / Copy of the Order forwarded to : अऩीऱाथी / The Appellant. 1. प्रत्यथी / The Respondent. 2.

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