FAURECIA INDIA PVT.LTD,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE -8,, PUNE

PDF · subscribers
ITA 821/PUN/2022Status: DisposedITAT Pune26 August 2025AY 2018-19Bench: DR.DIPAK P. RIPOTE (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)1 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee had opted to settle the dispute under the Direct Tax Vivad Se Vishwas Scheme and received Form 2. The Departmental Representative had no objection. Therefore, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against the order of the Assessing Officer. During the pendency of the appeal, the assessee sought withdrawal of the appeal to settle the dispute under the Direct Tax Vivad Se Vishwas Scheme, 2024.

What were the issues?

Whether the appeal can be withdrawn by the assessee due to opting for settlement under the Direct Tax Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144C(13)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCHES “C” :: PUNE

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

For Respondent: Shri Prakash L. Pathade – (DR)
Hearing: 26/08/2025Pronounced: 26/08/2025
1.

This is an Appeal filed by the Assessee against the Order of the Assessing Officer under section 143(3) r.w.s.144C(13) of the Income Tax Act, 1961 for A.Y.2018-19 dated 30/06/2022.

2.

None present for the assessee. However, the assessee has filed a letter dated 13.08.2025 seeking withdrawal of the appeal on the ground that the assessee has opted to settle the dispute under the Direct Tax Vivad Se Vishwas Scheme, 2024. The assessee has also received Form 2 from the competent authority. Ld. Departmental Representative has no objection for withdrawal of appeal. Therefore, the appeal is dismissed as ‘withdrawn’.

3.

In the result, appeal filed by the assessee is dismissed.

Order pronounced on this 26th day of August, 2025.

More judgments on Section 144C(13)

All 3,426 judgments and leading authorities on Section 144C(13) →

Recent GST High Court judgments

Search GST case law →