KISHORE SHANKARRAO BORAWKE,PUNE vs. DEPUTY COMMISSIONER OF INCOME TAX, PUNE

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ITA 464/PUN/2017Status: DisposedITAT Pune21 October 2020AY 2013-144 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 due to opting for the Vivad Se Vishwas scheme. The Revenue had no objection to the withdrawal.

What were the facts?

The assessee filed an appeal before the ITAT for the assessment year 2013-14. The assessee subsequently opted for resolution under the Direct Tax Vivad Se Vishwas Act, 2020.

What were the issues?

Whether the appeal can be withdrawn by the assessee due to opting for the Vivad Se Vishwas scheme.

Which sections of the Income-tax Act were involved?

Direct Tax Vivad Se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, PUNE

Before: SHRI R.S.SYAL, VP & SHRI PARTHA SARATHI CHAUDHURY, JM

For Appellant: Smt. Deepa Khare
Hearing: 22.10.2020Pronounced: 22.10.2020

आदेश / ORDER PER PARTHA SARATHI CHAUDHURY, JM:

1.

This appeal preferred by the assessee emanates from the order of the Ld. CIT(Appeals)-2, Pune dated 20.12.2016 for the assessment year 2013-14 as per the grounds of appeal on record.

2.

The Ld. AR for the assessee through video conference submitted that the assessee wants to withdraw the appeal as the assessee has opted for resolution under the provisions enumerated in the Direct Tax Vivad Se Vishwas Act, 2020 („the VSV Act‟) and has filed an application dated 22.10.2020 along with Form-3 in this regard by stating as follows:

The Ld. DR has no objection in case the assessee wishes to withdraw the appeal. Hence, we permit the withdrawal. Appeal of assessee is dismissed being withdrawn.

3.

In the result, the appeal of assessee is dismissed as withdrawn.

Order pronounced on 22nd day of October, 2020.

Sd/- Sd/- R.S.SYAL PARTHA SARATHI CHAUDHURY VICE PRESIDENT JUDICIAL MEMBER ऩुणे / Pune; ददनाांक / Dated : 22nd October, 2020. SB आदेश की प्रनिलऱपप अग्रेपषि / Copy of the Order forwarded to : अऩीऱाथी / The Appellant. 1. प्रत्यथी / The Respondent. 2.

3. The CIT(Appeals)-2, Pune.

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