M/S. PRIYANJALI LAWS,PUNE vs. INCOME-TAX OFFICER,

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ITA 1513/PUN/2015Status: DisposedITAT Pune31 August 2020AY 2005-062 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 for withdrawal of the appeals. The appeals were dismissed as withdrawn.

What were the facts?

The assessee filed two appeals before the ITAT Pune. The assessee subsequently filed an application under the Vivad se Vishwas scheme and requested withdrawal of the appeals.

What were the issues?

The primary issue was the withdrawal of appeals by the assessee due to opting for the Vivad se Vishwas scheme.

Which sections of the Income-tax Act were involved?

Section 263,Section 143

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCH “A”, PUNE

Before: SHRI R.S. SYALSHRI PARTHA SARATHI CHAUDHURY, JM

For Appellant: Smt. Deepa Khare
For Respondent: Ms. Kesang Y. Sherpa
Hearing: 27.08.2020Pronounced: 31.08.2020

आदेश/ORDER

PER PARTHA SARATHI CHAUDHURY, JM:

1.

These two appeals preferred by the assessee emanates from the separate orders of Ld.CIT(A)-II, Pune passed under Sec.263 of the Act and Ld.CIT(A)-3, Pune under Sec.143 r.w.s 263 of I.T. Act dated 26.03.2009 and 28.09.2015, respectively, for the assessment year 2005-06.

2.

The Ld.A.R. of the assessee filed a letter dt.25.08.2020 wherein it was submitted that assessee filed application under Vivad se Vishwas. Ld.A.R. also enclosed letter addressed by the assessee firm dt.21.08.2020, Form No.3 received from Pr.CIT-2, Pune and copy of challan for payment of tax and hence, requested for withdrawal of appeals.

3.

The ld. DR has not objected for the prayer of assessee. Accordingly, the prayer of assessee is granted. Thus, the appeals of assessee are dismissed as having been ‘withdrawn’.

4.

In the result, both the appeals of assessee are dismissed as withdrawn.

Order pronounced on 31st day of August, 2020.

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