SMT. JAYASHREE PRAKASH SAWANT,SANGLI vs. ITO 1(5), SANGLI

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ITA 1893/PUN/2019Status: DisposedITAT Pune26 November 2020AY 2015-162 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 the appeal to avail the benefits of the 'Vivad se Vishwas' scheme. The Revenue did not object to the withdrawal.

What were the facts?

The assessee filed an appeal against an order for AY 2015-16. Subsequently, the assessee filed a withdrawal application seeking to withdraw the appeal.

What were the issues?

Whether the assessee can withdraw the appeal to settle tax litigation under the 'Vivad se Vishwas' scheme.

Which sections of the Income-tax Act were involved?

Not Applicable

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 12.09.2019 in relation to the assessment year 2015-16.

2.

Before us, the assessee has filed a letter dated 17.12.2020 seeking withdrawal of the appeal. The relevant contents of such letter reads as under :

1.

“With reference to above, we have filed an appeal on 02.12.2019 to Income Tax Appellate Tribunal, Pune vide appeal No.ITA-1893/PUN/19 for A.Y. 2015-16. Now in order to provide for dispute resolution and finish pending income tax litigation, we have applied online on 05/12/2020 for “Vivad se Vishwas” scheme through form no.1 and 2 as per rule 3 of Direct Tax Vivad se Vishwas Act, 2020 and decided to take the benefit of the “Vivad se Vishwas Scheme”. Accordingly, Form 3 has been approved and received vide Ack no- 792423450081220 on 08/12/2020. Therefore, we would like to withdraw all our grounds of appeal filled with appeal form no.

36. (as per rule 47(1) of the Act) vide ref No.ITA-1893/PUN/19 for A.Y. 2015-16.”

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In the result, the appeal is dismissed as ‘withdrawn’.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