GRUPO ANTOLIN IRAUSA S.A,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, (IT),CIRCLE - 1, , PUNE

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ITA 1733/PUN/2019Status: DisposedITAT Pune11 December 2025AY 2015-16Bench: SHRI DR. DIPAK P. RIPOTE (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)1 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal granted permission to the appellant to withdraw the appeals. Both appeals were consequently dismissed as withdrawn, with the liberty for the appellant to revive the proceedings if the Pr. Commissioner of Income Tax declines to issue the Final Certificate under the Vivad Se Vishwas Scheme.

What were the facts?

The assessee filed two appeals before the ITAT against separate orders of the Ld. CIT(A)-13, Pune, for the assessment years 2015-16 and 2016-17. During the hearing, the assessee's AR sought to withdraw the appeals, stating that the assessee had opted for the Direct Tax Vivad Se Vishwas Scheme, 2024.

What were the issues?

Whether the appellant should be permitted to withdraw its appeals before the ITAT on the grounds of having opted for the Direct Tax Vivad Se Vishwas Scheme, 2024.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

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

Before: SHRI DR. DIPAK P. RIPOTE & SHRI VINAY BHAMORE

For Respondent: Shri Praksh L. Pathade
Hearing: 10.12.2025Pronounced: 11.12.2025

Heard together (2 matters)

ITA No.1733/PUN/2019
ITA No.81/PUN/2022

Read from the judgment's own cause title. This page is filed under one of them.

आदेश / ORDER PER VINAY BHAMORE, JM: Both the above captioned appeals filed by the assessee are directed against the separate orders dated 20.09.2019 and 30.11.2021 passed by Ld. CIT(A)-13, Pune for the assessment year 2015-16 and 2016-17 respectively.

2.

When the appeal was called for hearing, none appeared on behalf of the appellant-assessee despite due service of notice of hearing. However, Ld. AR of the assessee filed an application seeking withdrawal of the above captioned appeals in the light of the fact that the assessee has opted for Direct Tax Vivad Se Vishwas Scheme, 2024 and in this regard copies of Form 1 and Form 2 under DTVSVS, 2024 also filed by the assessee.

3.

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

4.

We are inclined to grant the permission to the appellant herein to withdraw the appeals 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.

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