WALTER TOOLS INDIA PVT.LTD,PUNE vs. ACIT CIRCLE-8, PUNE

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ITA 2388/PUN/2024Status: DisposedITAT Pune12 August 2026AY 2021-223 pages
AI SummaryDismissed

What did the Tribunal hold?

The tribunal noted that the assessee had opted for the Vivad Se Vishwas Scheme and filed the necessary declarations. Therefore, keeping the appeal pending would serve no purpose.

What were the facts?

The assessee filed an appeal against the order of NFAC. During the appeal hearing, the assessee informed the tribunal that they intended to settle the tax litigation under the 'Direct Tax Vivad Se Vishwas Scheme 2024'.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144C(13),Section 144B,Section 254(2)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE

Before: SHRI PAVAN KUMAR GADALE & DR. DIPAK P. RIPOTE

Hearing: 10.08.2026Pronounced: 12.08.2026

आदेशािुसार / BY ORDER,

Assistant Registrar, आयकर अिीिीय अतिकरण,/ITAT, Pune

ITA.No.2388/PUN/2024

Water Tools India Pvt Limited

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