GAYATRI CONSTRUCTIONS,SANGLI vs. PR. COMMISSIONER OF INCOME-TAX : 1, KOLHAPUR

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ITA 1215/PUN/2017Status: DisposedITAT Pune23 December 2020AY 2012-132 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 appeal as they had opted for the Vivad se Vishwas Scheme. The Tribunal permitted the withdrawal.

What were the facts?

The assessee filed an appeal before the ITAT for assessment year 2012-13. Subsequently, the assessee sought to withdraw the appeal.

What were the issues?

Whether the assessee can withdraw an appeal filed before the ITAT.

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 C.H. Naniwadekar
For Respondent: Shri Sanjiv Shankar
Hearing: 23.12.2020Pronounced: 23.12.2020

आदेश / ORDER This appeal by the assessee is directed against the order passed by the Principal Commissioner of Income Tax – 1, Kolhapur on 14.03.2017 in relation to the assessment year 2012-13.

2.

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

1.

“We had applied for settlement pursuant to Vivad se Vishwas Scheme vide above referred application. Said our application in prescribed form has been considered and approved vide Certificate No.741577340241120 in Form No.3 dated 24.11.2020. We have agreed to deposit entire tax as per scheme form no.3 on or before 31.03.2021 and we will intimate the same to respective authorities as per details of the scheme.

Now we are uploading Form No.4 under the Vivad se Vishwas Scheme for which we have to attach proof of withdrawal of appeal. Hence, we are withdrawing the appeal for above assessment year 2012-13. Hence, we are applying in duplicate for withdrawal of appeal referred above.”

3.

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

4.

In the result, the appeal is dismissed as ‘withdrawn’.

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

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