BHARAT MAHARU PAWAR,,DHULE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - DHULE,, DHULE

ITSSA 11/PUN/2018Status: DisposedITAT Pune23 April 20252 pages

AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal granted permission to the appellant (assessee) to withdraw the appeal. The reasoning was based on the assessee's submission that they had opted for the Direct Tax Vivad Se Vishwas Scheme, 2024, and had filed the relevant form. The revenue did not object to this request. The Tribunal's decision allows the assessee to withdraw the appeal with the liberty to revive it if the Principal Commissioner of Income Tax declines to issue a Final Certificate under the Direct Tax Vivad Se Vishwas Scheme, 2024, for any reason. The appeal was accordingly dismissed as withdrawn.

What were the facts?

The assessee, Bharat Maharu Pawar, filed an appeal before the Income Tax Appellate Tribunal (ITAT), Pune Bench, against the order dated 12.01.2018 passed by the CIT(A)-1, Nashik. The appeal pertains to the Block Period 01.04.1987 to 10.07.1997. When the matter was called for hearing, the assessee remained absent. However, an application was filed seeking withdrawal of the appeal. The reason for withdrawal was that the assessee had opted for the Direct Tax Vivad Se Vishwas Scheme, 2024, and a copy of Form 1 DTVSVS, 2024, was submitted as evidence.

What were the issues?

1. Whether the assessee is permitted to withdraw the appeal in light of opting for the Direct Tax Vivad Se Vishwas Scheme, 2024? (Question of procedure/mixed law and fact) The assessee contended that they have opted for the Direct Tax Vivad Se Vishwas Scheme, 2024, and have filed the necessary form. Therefore, the appeal should be withdrawn. The revenue, through its Ld. DR, raised no objection to the assessee's submission for withdrawal.

AI-generated summary — verify with the full judgment below

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

Before: SHRI R. K. PANDA & SHRI VINAY BHAMORE

For Respondent: Shri Milind Debaje (Virtual)

Hearing: 23.04.2025Pronounced: 23.04.2025

PER VINAY BHAMORE, JM: This appeal filed by the assessee is directed against the order dated 12.01.2018 passed by Ld. CIT(A)-1, Nashik for the Block Period 01.04.1987 to 10.07.1997. 2. When the matter was called for hearing, none appeared on behalf of the assesssee despite due service of notice of hearing. However, Ld. AR of the assessee filed an application seeking withdrawal of the above captioned appeal in the light of the fact that the assessee has opted for Direct Tax Vivad Se Vishwas Scheme, 2024 and in this regard copy of Form 1 DTVSVS, 2024 was also filed by the assessee.

2 IT(SS)A No.11/PUN/2018

Ld. DR raised no objection to the above submission of the assessee.

We are inclined to grant the permission to the appellant herein to withdraw the appeal with the liberty to the appellant to revive the appeal proceedings, in the event of the Pr. Commissioner of Income Tax declining to issue Final Certificate under Direct Tax Vivad Se Vishwas Scheme, 2024 for whatsoever reasons. Accordingly, the appeal of the assessee stands dismissed as withdrawn.

In the result, the appeal filed by the assessee stands dismissed as ‘withdrawn’. Order pronounced in the open Court on 23rd day of April, 2025. (R. K. PANDA) JUDICIAL MEMBER पुणे / Pune; "दनांक / Dated : 23rd April, 2025. Sujeet आदेश क" "ितिलिप अ"ेिषत / Copy of the Order forwarded to : अपीलाथ" / The Appellant.

""यथ" / The Respondent.

2.3.

The CIT(A) concerned.

The Pr. CIT/CIT concerned. िवभागीय "ितिनिध, आयकर अपीलीय अिधकरण, “B” ब"च, 5. पुणे / DR, ITAT, “B” Bench, Pune. गाड" फ़ाइल / Guard File. 6. आदेशानुसार / BY ORDER, //// Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.

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