DCIT, CIRCLE - 1(1), PUNE, PUNE vs. M/S. BRAINBEES SOLUTIONS PVT. LTD, PUNE

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ITA 1463/PUN/2017Status: DisposedITAT Pune23 November 2020AY 2013-142 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal allowed the Revenue's appeals to be withdrawn. This withdrawal is subject to the condition that if the assessee's application under the Vivad se Vishwas Scheme is not accepted by the Department, the Revenue can restore these appeals.

What were the facts?

The Revenue filed appeals against the orders of the CIT(A) for assessment years 2012-13 and 2013-14. The assessee had opted for the Vivad se Vishwas Scheme.

What were the issues?

The primary issue was the withdrawal of the Revenue's appeals due to the assessee opting for the Vivad se Vishwas Scheme, with a condition for potential restoration.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, PUNE

Before: SHRI P.M. JAGTAP(KZ) & SHRI PARTHA SARATHI CHAUDHURY

For Appellant: Shri Rajat Soni
For Respondent: Ms. Aparna M. Agarwal
Hearing: 24.11.2020Pronounced: 25.11.2020

आदेश/ORDER

PER SHRI PARTHA SARATHI CHAUDHURY, JM.

1.

These two appeals preferred by the Revenue emanates from the separate orders of learned Commissioner of Income Tax (Appeals) – Pune – 1 dated 31.03.2017 for the assessment years 2012-13 and 2013-14, respectively.

2.

At the very outset, the ld.D.R. submitted that the assessee in these cases has opted for Vivad se Vishwas Scheme and had also received Form No.3. In this scenario, the ld.D.R. is willing to withdraw both these appeals of Revenue subject to the protection given that if the application of the assessee under Vivad se Vishwas Scheme is not accepted by the Department, in such scenario, the Revenue may able to restore these appeals filed before us.

3.

The Ld.A.R. conceded to these facts on record.

4.

Having heard both the parties, we allow these appeals to be withdrawn with the protection that if the Department do not accept the application of the assessee under Vivad se Vishwas Scheme, in such scenario, the Revenue will be able to restore these appeals.

5.

In the result, both the appeals of the Revenue are dismissed as withdrawn.

Order pronounced on 25th day of November, 2020.

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