KGP AUTO LIMITED,KOLHAPUR vs. INCOME-TAX OFFICER, WARD - 2 (3), KOLHAPUR

PDF · subscribers
ITA 769/PUN/2019Status: DisposedITAT Pune26 November 2020AY 2015-162 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw the appeal as no objection was raised by the Revenue. The appeal was accordingly dismissed as withdrawn.

What were the facts?

The assessee filed an appeal before the ITAT for the assessment year 2015-16. The assessee subsequently filed a withdrawal application stating they had opted for the Direct Taxes 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, Kolhapur on 16.04.2019 in relation to the assessment year 2015-16.

2.

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

1.

I have opted for the Direct Taxes Vivad se Vishwas Scheme in respect of the above appeal. Accordingly, I have been issued Form No.3 by the Pr. CIT, in response to my application. I accordingly intend to withdraw my above referred appeal. I request your Honour to kindly allow me to withdraw my above referred appeal and oblige.

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In the result, the appeal is dismissed as ‘withdrawn’.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

Recent GST High Court judgments

Search GST case law →