KAILASH KANHAIYALAL GIDWANI,SANGLI vs. ASSISTANT COMMISSIONER OF INCOME TAX, SANGLI

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ITA 319/PUN/2017Status: DisposedITAT Pune26 November 2020AY 2008-092 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 permission to withdraw the appeal, which was not objected to by the Revenue. The tribunal permitted the withdrawal.

What were the facts?

The assessee filed an appeal before the ITAT. Subsequently, the assessee applied under the Vivad se Vishwas Scheme, 2020 and received a certificate under the scheme.

What were the issues?

Whether the appeal can be withdrawn by the assessee after opting for the Vivad se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 5(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, PUNE

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

For Appellant: Shri Sunil Ganoo
For Respondent: Shri Mahadevan A.M. Krishnan
Hearing: 21.12.2020Pronounced: 21.12.2020

आदेश / ORDER This appeal by the assessee is directed against the order passed by the Commissioner of Income Tax (Appeals)-1, Kolhapur on 05.12.2016 in relation to the assessment year 2008-09.

2.

Before us, the assessee has filed a letter dated 20.12.2020 seeking withdrawal of the appeal. The relevant contents of such letter reads as under :

1.

“I had applied under Vivad se Vishwas Scheme, 2020 on 14/10/2020. This is to intimate you that I have received certificate in Form 3 under Section 5(1) of the Direct Tax Vivad se Vishwas Act, 2020 from the office of the learned Designated Authority PCIT Pune 1 and the copy of the same is enclosed for your information and records.

In view of the above, I may be permitted to withdraw the impugned 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In the result, the appeal is dismissed as ‘withdrawn’.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 21st day of December, 2020.

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