UMICORE ANANDEYA (INDIA) PRIVATE LIMITED,ZUARINAGAR, GOA vs. ASSISTANT COMMISSIONER OF INCOME TAX OFFICER, CIRCLE - 2, MARGAO

PDF · subscribers
ITA 120/PAN/2019Status: DisposedITAT Panaji13 May 2021AY 2011-123 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 allowed the assessee's request to withdraw the appeals. This was based on the assessee availing the benefit under the Direct Tax Vivad Se Vishwas Scheme, 2020.

What were the facts?

The assessee filed appeals against the CIT(A) orders for assessment years 2011-12 to 2014-15. The assessee subsequently sought to withdraw these appeals.

What were the issues?

The primary issue was whether the assessee could withdraw their appeals after opting for the Vivad Se Vishwas scheme.

Which sections of the Income-tax Act were involved?

Not Applicable

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PANAJI BENCH, PANAJI – VIRTUAL COURT

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

For Appellant: Shri R.K. Pikale
For Respondent: Shri Pradeep Kumar

These 4 appeals by the assessee arise out of the separate orders dated 30.01.2019 passed by the CIT(A), Panaji–1 in relation to the assessment years 2011-12 to 2014-15. 2. Before us, the assessee has filed letters dated 19.03.2021, seeking withdrawal of the appeals. The relevant contents of such withdrawal letters (except the appeal particulars), read as under :

“1. We had filed an appeal before the Hon.ITAT, Panaji Bench against appellate order of Hon.CIT(A) dated 30.01.2019 on 27.03.2019 which was numbered as ITA 120/PAN.2019. Umicore Anandeya (India) Private Limited

2.

We are eligible assessee under the Direct Tax Vivad Se Vishwas Scheme (DTVSV) 2020 and accordingly had filed Form 1 and 2 under Direct Tax Vivad Se Vishwas Scheme vide Acknowledgement No.233648281300121 dated 30/01/2021. 3. The declaration is accepted by Hon. Pr. Commissioner of Income Tax, Panaji vide order in Form 3 bearing Acknowledgement No. 291073980150321 dated 15/03/2021. Copy of the Form 3 is enclosed.

4.

In view of the above and consequent to availing benefit under DTVSV scheme, we hereby withdraw the appeal referred above as per the provisions of said scheme.

5.

We request your honor to kindly close the Appeal as withdrawn as provided under Law.”

3.

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

4.

In the result, the appeals of the assessee are dismissed as ‘withdrawn’.

Order pronounced in the open Court on 13th May, 2021. (PARTHA SARATHI CHAUDHURY) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT पुणे Pune; "दनांक Dated : 13th May, 2021 Satish Umicore Anandeya (India) Private Limited

आदेश क" क" "ितिलिप "ितिलिप अ"ेिषत अ"ेिषत/Copy of the Order is forwarded to: क" क" "ितिलिप "ितिलिप अ"ेिषत अ"ेिषत आदेश आदेश आदेश अपीलाथ" / The Appellant;

1.

""यथ" / The Respondent;

2.3.

The CIT(A) Panaji-1

4.

The PCIT, Panaji

5.

DR, ITAT, Panaji; गाड" फाईल / Guard file. 6. आदेशानुसार आदेशानुसार आदेशानुसार/ BY ORDER, आदेशानुसार //// Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune

Date

1.

Draft dictated on 13-05-2021 Sr.PS

2.

Draft placed before author 13-05-2021 Sr.PS

3.

Draft proposed & placed JM before the second member

4.

Draft discussed/approved JM by Second Member.

5.

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

Recent GST High Court judgments

Search GST case law →