M/S. BALIRAJA MILK AND MILK SUPPLIERS (PARTNERSHIP FIRM),SANGLI vs. INCOME-TAX OFFICER, WARD - 1(5), SANGLI

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ITA 1924/PUN/2018Status: DisposedITAT Pune26 November 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 sought permission to withdraw the appeal, having opted 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 the assessment year 2012-13. The assessee subsequently opted for the Direct Taxes Vivad se Vishwas (VSV) scheme and received a certificate under the scheme.

What were the issues?

The primary issue was whether the assessee should be permitted to withdraw their appeal 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 Respondent: Shri S.P. Walimbe
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 15.10.2018 in relation to the assessment year 2012-13.

2.

Before us, the assessee has filed a letter dated 10.12.2020 seeking withdrawal of the appeal. The relevant contents of such letter reads as under :

1.

This is with reference to the appellant mentioned above whose appeal for the Assessment Year 2012-13 is pending with your honour’s office. Hon’ble Finance Minister has launched a Direct Taxes Vivad se Vishwas (VSV) scheme. The appellant opted for the scheme. Accordingly, Form No.1 & 2 under VSV have been filed and the Certificate in Form 3 has been received. The same is attached with the application for your honour’s ready reference. Considering the Form 3, the appellant prays to grant the permission to withdraw appeal no.ITA 1924/PUN/2018.

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In the result, the appeal is dismissed as ‘withdrawn’.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