SPAN PUMPS PVT.LTD,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 6, PUNE

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ITA 1579/PUN/2017Status: DisposedITAT Pune08 December 2020AY 2013-142 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 granted the assessee permission to withdraw the appeal. The appeal proceedings can be revived if the Pr. Commissioner declines to issue the Vivad Se Vishwas certificate.

What were the facts?

The assessee filed an appeal before the ITAT. The assessee subsequently sought permission to withdraw the appeal as the dispute was proposed to be settled under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the assessee can withdraw the appeal to settle the dispute under the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Direct Tax Vivad Se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, PUNE

Before: SHRI INTURI RAMA RAO, AM & SHRI S. S. VISWANETHRA RAVI, JM

For Appellant: Smt. Sarvesha Baj
Hearing: 10.12.2020Pronounced: 10.12.2020

This is an appeal filed by the assessee directed against order of the ld. Commissioner of Income Tax (Appeals)-4, Pune (‘CIT(A)’ for short) dated 01.02.2017 for the Assessment Year 2013-14. 2. When the matter had come up for hearing today, the appellant filed a letter seeking permission to withdraw the appeal as the dispute in appeal is proposed to be settled under Vivad Se Vishwas Scheme, 2020. 3. On the other hand, the ld. Department Representative had expressed no objection to permit the withdrawal of appeal.

4.

We are inclined to grant the permission to the appellant herein to withdraw the appeal with the liberty to the appellant to revive the appeal

2 proceedings in the event of the Pr. Commissioner of Income Tax declines to issue Form No.3 Certificate under sub-section (1) of section 5 of the Direct Tax Vivad Se Vishwas Act, 2020 for whatsoever reasons. Accordingly, the appeal stands dismissed as withdrawn.

5.

In the result, the appeal filed by the assessee is dismissed as withdrawn. Order pronounced in the open Court on this 10th day of December, 2020. (S. S. VISWANETHRA RAVI) (INTURI RAMA RAO) "याियक सद"य/JUDICIAL MEMBER लेखा सद"य/ACCOUNTANT MEMBER पुणे / Pune; "दनांक / Dated : 10th December, 2020. Sujeet आदेश क" "ितिलिप अ"ेिषत / Copy of the Order forwarded to : अपीलाथ" / The Appellant.

1.

""यथ" / The Respondent.

2.3.

The CIT(A)-4, Pune.

4.

The Pr. CIT-3, Pune. िवभागीय "ितिनिध, आयकर अपीलीय अिधकरण, “बी” ब"च, 5. पुणे / DR, ITAT, “B” Bench, Pune. गाड" फ़ाइल / Guard File. 6. आदेशानुसार / BY ORDER, //// Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.

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