MUKTA PRAKASH PARANJPE,ERANDWANE vs. ITO(IT)-3, PUNE

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ITA 1864/PUN/2019Status: DisposedITAT Pune24 September 2020AY 2015-163 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 as they had opted for the Vivad Se Vishwas Scheme and obtained the necessary approval. The Revenue did not object to the withdrawal.

What were the facts?

The assessee had filed an appeal before the ITAT against an order passed by the CIT(Appeals). Subsequently, the assessee decided to opt for the Direct Tax Vivad Se Vishwas Scheme.

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Whether the appeal can be withdrawn by the assessee due to opting for the Vivad Se Vishwas Scheme.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

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, PUNE

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

For Appellant: Shri Mandar Kharpudikar
Hearing: 28.09.2020Pronounced: 28.09.2020

आदेश / ORDER PER PARTHA SARATHI CHAUDHURY, JM:

1.

This appeal preferred by the assessee emanates from the order of the Ld. CIT(Appeals)-13, Pune dated 31.07.2019 for the assessment year 2015-16 as per grounds of appeal on record.

2. At the outset, the assessee has filed an application dated 23.09.2020 praying for withdrawing the appeal by stating as follows:

“a. The assessee had filed an appeal with the ITAT as aggrieved by the order passed u/s.250 of the Income Tax Act, 1961 by CIT(A) dated 27th January, 2018. b. Further, the assessee decided to opt the same case under Direct Tax Vivad Se Vishwas Scheme. c. The assessee has filed the necessary DTVSV form with the Commissioner of Income Tax and the assessee has got the approval from Commissioner of Income Tax dated 10th Sep. 2020 ( Copy is attached). d. In furtherance to the requirement of the DTVSV Scheme, we need to withdraw the appeal as filed with the ITAT and hence, we request your honour to pass the order to that effect.”

Ld. DR has not objected to the prayer of the assessee for withdrawal of the appeal. Hence, we permit the withdrawal. Appeal of assessee is dismissed being withdrawn.

In the result, appeal of assessee is dismissed being „withdrawn‟. 3.

Order pronounced on 28th day of September, 2020. Sd/- Sd/- R.S.SYAL PARTHA SARATHI CHAUDHURY VICE PRESIDENT JUDICIAL MEMBER ऩुणे / Pune; ददनाांक / Dated : 28th September, 2020. SB आदेश की प्रनिलऱपप अग्रेपषि / Copy of the Order forwarded to : अऩीऱाथी / The Appellant. 1. प्रत्यथी / The Respondent. 2.

3.

The CIT(Appeals)-13, Pune.

4.

The CIT(IT/TP)-Pune. , आयकर अऩीऱीय अधधकरण, “ए” बेंच, 5. ववभागीय प्रतततनधध ऩुणे / DR, ITAT, “A” Bench, Pune. गार्ड फ़ाइऱ / Guard File. 6. आदेशानुसार / BY ORDER, // True Copy // तनजी सधचव / Private Secretary आयकर अऩीऱीय अधधकरण, ऩुणे / ITAT, Pune.

Date 1 Draft dictated on 28.09.2020 Sr.PS/PS 2 Draft placed before author 28.09.2020 Sr.PS/PS 3 Draft proposed and placed JM/AM before the second Member 4 Draft discussed/approved by AM/JM second Member 5 Approved draft comes to the Sr.PS/PS Sr. PS/PS 6 Kept for pronouncement on Sr.PS/PS 7 Date of uploading of order Sr.PS/PS 8 File sent to Bench Clerk Sr.PS/PS 9 Date on which the file goes to the Head Clerk 10 Date on which file goes to the A.R 11 Date of dispatch of order

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