GENIE AUTO PRODUCTS PVT.LTD,PUNE vs. INCOME-TAX OFFICER, WARD - 9(1), PUNE

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ITA 2454/PUN/2017Status: DisposedITAT Pune12 January 2021AY 2013-143 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 requested to withdraw the grounds of appeal due to opting for the Vivad Se Vishwas scheme. The Tribunal permitted the withdrawal of the appeal.

What were the facts?

The assessee filed an appeal before the ITAT. During the pendency of the appeal, the assessee opted for resolution under the Direct Tax Vivad Se Vishwas Act, 2020.

What were the issues?

Whether an appeal can be withdrawn by the assessee upon opting for the Vivad Se Vishwas scheme.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 INTURI RAMA RAO & SHRI PARTHA SARATHI CHAUDHURY

For Appellant: Shri Sarvesh Khandelwal
For Respondent: Shri Sudhendu Das
Hearing: 12.01.2021Pronounced: 12.01.2021

आदेश / ORDER

1.

This appeal preferred by the assessee emanates from the order of the Ld. CIT(Appeals)-6, Pune dated 11.08.2017 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‟) proof of which the Form No.3 is enclosed before this Tribunal.

3.

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 Appeal of assessee is dismissed being withdrawn.

4.

In the result, the appeal of assessee is dismissed as withdrawn.

Order pronounced on 12th day of January, 2021.

Sd/- Sd/- INTURI RAMA RAO PARTHA SARATHI CHAUDHURY ACCOUNTANT MEMBER JUDICIAL MEMBER ऩुणे / Pune; ददनाांक / Dated : 12th January, 2021 SB आदेश की प्रनिलऱपप अग्रेपषि / Copy of the Order forwarded to : अऩीऱाथी / The Appellant. 1. प्रत्यथी / The Respondent. 2.

3. The CIT(Appeals)-6, Pune.

4. The Pr. CIT-5, Pune. , आयकर अऩीऱीय अधधकरण, “ए” बेंच, 5. ववभागीय प्रतततनधध ऩुणे / DR, ITAT, “A” Bench, Pune. गार्ड फ़ाइऱ / Guard File. 6. आदेशानुसार / BY ORDER, // True Copy // तनजी सधचव / Private Secretary आयकर अऩीऱीय अधधकरण, ऩुणे / ITAT, Pune.

Date 1 Draft dictated on 12.01.2021 Sr.PS/PS 2 Draft placed before author 12.01.2021 Sr.PS/PS 3 Draft proposed and placed JM/AM before the second Member 4 Draft discussed/approved by AM/JM second Member 5 Approved draft comes to the Sr.PS/PS Sr. PS/PS 6 Kept for pronouncement on Sr.PS/PS 7 Date of uploading of order Sr.PS/PS 8 File sent to Bench Clerk Sr.PS/PS 9 Date on which the file goes to the Head Clerk 10 Date on which file goes to the A.R 11 Date of dispatch of order

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