MULA AGRO PRODUCTS PVT.LTD,AHMEDNAGAR vs. ASSISTANT COMMISSIONER OF INCOME-TAX, AHMEDNAGAR CIRCLE, AHMEDNAGAR

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ITA 1162/PUN/2019Status: DisposedITAT Pune26 November 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 assessee requested to withdraw the appeal as they had opted for the Vivad Se Vishwas Scheme. The revenue did not object to the withdrawal.

What were the facts?

The assessee filed an appeal before the ITAT against an order of the CIT(A). Subsequently, the assessee filed a withdrawal application stating they opted for the Vivad Se Vishwas Scheme.

What were the issues?

The primary issue was whether the assessee should be allowed 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)-2, Pune on 27.05.2019 in relation to the assessment year 2013-14.

2.

Before us, the assessee has filed a letter dated 11.12.2020 seeking withdrawal of the appeal. The relevant contents of such letter reads as under :

1.

“We hereby request you that we opted for Vivad Se Vishwas Scheme under the Direct Tax Vivad se Vishwas Act, 2020. We had filed Form 1 and 2 and received Form 3 from Income Tax. In response to this we request you to kindly allow us to withdraw the said appeal for the A.Y. 2013-14.

Kindly consider our request and allow to withdraw the appeal.”

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In the result, the appeal is dismissed as ‘withdrawn’.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