GAUTAM MAGASWARGIYA KAPUS UTPADAK SAHAKARI SUT GIRNI LIMITED,NAGPUR vs. ITO, WARD 2(3), NAGPUR

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ITA 11/NAG/2020Status: DisposedITAT Nagpur21 December 2020AY 2013-143 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal allowed the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn based on the assessee's application under the Vivad Se Vishwas Scheme.

What were the facts?

The assessee filed an appeal before the ITAT. Subsequently, the assessee applied for the 'Vivad Se Vishwas Scheme' and paid the required amount. The assessee then requested to withdraw the appeal.

What were the issues?

Whether an appeal can be withdrawn by the assessee after opting for the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 5(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, NAGPUR BENCH, NAGPUR

Before: SHRI R.S. SYAL & SHRI PARTHA SARATHI CHAUDHURY

For Appellant: Shri Subhodh J. Kanetkar
For Respondent: Ms. Agnes Thomas

This appeal by the assessee is directed against the order passed by the Commissioner of Income-tax (Appeals)-2, Nagpur, dated 11-11-2019 in relation to the assessment year 2013-14. 2. Before us, the assessee has filed a letter dated 10-12-2020 seeking permission to withdraw the appeal as it had 2 applied for ‘Vivad Se Vishwas Scheme’ under The Direct Taxes Vivad Se Vishwas Act, 2020. The relevant contents of such letter, read as under :

“As we have filed application under Direct Tax Vivad e Visvas (DTVsV) on 04.09.2020. In response to this Pr. CIT(Central), Nagpur has also issued form 3 on 27/10/2020 having certificate no.678737560271020 (Form no.3 issued u/s 5(1) of The direct Tax Vivad se Vishwas Act, 2020 enclosed). We have fully paid the amount of tax payable as per form 3 filed there is Refund of Rs.313136/-.

Therefore we hereby want to withdraw the above mentioned appeal.”

3.

On perusal of the above letter and having no objection from the side of ld. DR, we allow the request of ld. AR to withdraw the appeal.

4.

In the result, the appeal is dismissed as ‘withdrawn’. Order pronounced in the Open Court on 24th December, 2020. (PARTHA SARATHI CHAUDHURY) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT पुणे Pune; ददिधांक Dated : 24th December, 2020 GCVSR

3 आदेश की प्रतिलिपि अग्रेपिि/Copy of the Order is forwarded to: अपीऱधर्थी / The Appellant; 1. प्रत्यर्थी / The Respondent;

2.3.

The CIT(A)-2, Nagpur

4.

The Pr.CIT-2/3, Nagpur 5. विभागीय प्रविविवि, आयकर अपीलीय अविकरण, Nagpur / DR, Nagpur 6. गार्ड फाईल / Guard file आदेशानुसार/ BY ORDER, //// Senior Private Secretary आयकर अपीलीय अविकरण ,पुणे / ITAT, Pune

Date

1.

Draft dictated on 24-12-2020 Sr.PS

2.

Draft placed before author 24-12-2020 Sr.PS

3.

Draft proposed & placed before the JM second member

4.

Draft discussed/approved by Second JM Member.

5.

Approved Draft comes to the Sr.PS/PS Sr.PS

6.

Kept for pronouncement on Sr.PS

7.

Date of uploading order Sr.PS

8.

File sent to the Bench Clerk Sr.PS

9.

Date on which 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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