VIMAL CHANDRA JHA vs. INCOME-TAX OFFICER,

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ITA 414/PUN/2016Status: DisposedITAT Pune23 December 2020AY 2010-112 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 withdrawal of the appeals as they intended to avail relief under the Vivad Se Vishwas Scheme for the specified assessment years. The Revenue did not object to the withdrawal.

What were the facts?

The assessee filed six appeals against the CIT(A) order for assessment years 2004-05 to 2006-07 and 2008-09 to 2010-11. The assessee subsequently sought to withdraw these appeals.

What were the issues?

The primary issue was the assessee's request to withdraw appeals due to opting for the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, PUNE

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

For Appellant: Shri Pratik Sandbhor
Hearing: 23.12.2020Pronounced: 23.12.2020

आदेश / ORDER This bunch of six appeals by the assessee are directed against the order passed by the Commissioner of Income Tax (Appeals) – 13, Pune on 06.11.2015 in relation to the assessment years 2004-05 to 2006-07 and 2008-09 to 2010-11.

2.

Before us, the assessee has filed a letter dated 23.12.2020 seeking withdrawal of the appeals. The relevant contents of such letter reads as under :

1.

At the outset it is brought to the notice of the Hon’ble Bench that the appellant is seeking relief under the Vivad Se Vishwas Scheme in respect of A.Y. 2004-05, 2055-06, 2006-07, 2008-09, 2009-10 & 2010-11 and has submitted an application in that regard on 21/12/2020. It may further be noted that the appellant shall be contesting only the appeal for A.Y. 2007-08 (ITA No.411/PN/2016) being an unabated assessment year. In the light of the above circumstances, it is prayed before the Hon’ble Bench to permit the assessee to withdraw the aforementioned appeals.

3.

The ld. DR did not raise any objection to the withdrawal of the appeals filed by the assessee. As such, the assessee is permitted to withdraw the appeals.

4.

In the result, the appeals are dismissed as ‘withdrawn’.

Order pronounced in the open Court on 23rd December, 2020.

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