MAGNA AUTOMOTIVE INDIA PVT. LTD (FORMERLY KNOWN AS COSMA INTERNATIONAL (INDIA) PVT.LTD),PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 9, PUNE

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ITA 1749/PUN/2019Status: DisposedITAT Pune11 December 2020AY 2015-163 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 to withdraw its appeal before the ITAT due to opting for the VSV scheme. The Revenue did not object to the withdrawal.

What were the facts?

The assessee filed an appeal before the ITAT for AY 2015-16. The assessee subsequently filed a declaration under the Direct Tax Vivad se Vishwas (VSV) Act, 2020 for dispute resolution.

What were the issues?

Whether an appeal filed before the ITAT can be withdrawn by the assessee upon opting for the Vivad se Vishwas scheme.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144C(13)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCH “C”, PUNE – VIRTUAL COURT

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

For Appellant: Shri Rajendra Agiwal
For Respondent: Shri Sangram Gaikwad

आदेश क� क� क� �ितिलिप क� �ितिलिप �ितिलिप अ�ेिषत �ितिलिप अ�ेिषत अ�ेिषत/Copy of the Order is forwarded to: अ�ेिषत आदेश आदेश आदेश अपीलाथ� / The Appellant; 1. ��यथ� / The Respondent; 2. 3. The CIT(A)-13, Pune 4. The Pr.CIT-5, Pune िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, पुणे 5. “C” / DR ‘C’, ITAT, Pune गाड� फाईल / Guard file 6. आदेशानुसार आदेशानुसार आदेशानुसार/ BY ORDER, आदेशानुसार // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune

Date 1. Draft dictated on 14-12-2020 Sr.PS 2. Draft placed before author 14-12-2020 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.

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