KALINDA MURLIDHAR PUNDE,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE -2(3), PUNE

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ITA 1117/PUN/2018Status: DisposedITAT Pune31 August 2020AY 2009-103 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 appeals to comply with the Vivad Se Vishwas Scheme. The Tribunal allowed the assessee's request for withdrawal.

What were the facts?

The assessee filed appeals before the ITAT for assessment years 2009-10 and 2010-11. The assessee subsequently opted for the Vivad Se Vishwas Scheme and received a certificate approving their application.

What were the issues?

Whether the assessee can withdraw their pending appeals before the ITAT to avail the benefits of the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 5(1) of the Vivad Se Vishwas Scheme

AI-generated summary — verify with the full judgment below

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

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

For Respondent: Shri S. P. Walimbe

ORDER PER R.S.SYAL, VP : These appeals by the assessee arise out of the separate orders passed by the CIT(A)-12, Pune, dated 28.03.2018 in relation to the assessment years 2009-10 and 2010-11.

2.

Before us, the assessee has filed a letter dated 18.08.2020, seeking withdrawal of the appeals. The relevant contents of such withdrawal letter, reads as under : “1) The applicant assessee had filed the above appeal before you on 21/06/2018 against the order of the CIT(Appeals)-12, Pune. 2) The applicant assessee has opted for Vivad Se Vishwas Scheme for the aforesaid appeal and duly filed the form no. 1 and Form No. 2 on 27/06/2020 before the prescribed authority.

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