PREMIUM SOUND SOLUTIONS PRIVATE LTD.,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, PUNE

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ITA 2342/PUN/2016Status: DisposedITAT Pune13 October 2020AY 2012-133 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 Tribunal allowed the assessee's request to withdraw the appeals. The withdrawal was permitted because the dispute was settled under the Vivad Se Vishwas Scheme.

What were the facts?

The assessee filed appeals before the ITAT for assessment years 2011-12 and 2012-13. The assessee subsequently received a Certificate under the 'Vivad Se Vishwas Scheme' for these assessment years.

What were the issues?

Whether the appeals should be withdrawn as the assessee has settled the dispute under the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCH “B”, PUNE – VIRTUAL COURT

Before: SHRI R.S. SYAL & SHRI PARTHA SARATHI CHAUDHURY

For Respondent: Shri Deepak Garg

PER R.S.SYAL, VP : These two appeals by the assessee are directed against common order dated 25-07-2016 passed by the Commissioner of Income-tax (Appeals)-13, Pune in relation to the assessment years 2011-12 and 2012-13. 2. Before us, ld. Counsel for the assessee has filed a letter dated 01-10-2020 seeking permission to withdraw appeals as the assessee has received Form 3 i.e. Certificate under „Vivad Se Vishwas Scheme‟ under The Direct Taxes Vivad Se Vishwas Act, 2020. The relevant contents of such letter, read as under :

1.

“We have already preferred an appeal, details are as under: Assessment Appeal No Date of Respondent Year Appeal 2011-12 ITA 2341/PUN/2016 07.10.2016 Deputy 2012-13 ITA 2342/PUN/2016 07.10.2016 Commissioner of Income-tax, Pune In view of the fact that we have received Form 3 i.e. Certificate under Vivad Se Vishwas Scheme on 29th September 2020 against these appeals for both assessment years mentioned above, we request Your Honour to kindly withdraw the appeals. Copies of Form 3 under the above referred scheme are enclosed for your reference.”

3.

On perusal of the above letter and having no objection from the side of ld. DR, we allow the request of the ld. AR to withdraw the appeals.

4.

In the result, both the appeals are dismissed as „withdrawn‟. Order pronounced in the Open Court on 14th October, 2020.

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