AB SANDVIK COROMANT,PUNE vs. ACIT (INTERNATIONAL TAXATION), CIRCLE-1, PUNE

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ITA 1595/PUN/2024Status: DisposedITAT Pune08 August 2025AY 2020-21Bench: DR.DIPAK P. RIPOTE (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)1 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The Tribunal noted that the Departmental Representative had no objection to the dismissal of the appeal as withdrawn. Consequently, the Tribunal permitted the withdrawal of the appeal.

What were the facts?

The assessee filed an appeal against the order of the Assistant Commissioner of Income Tax. During the hearing, no one appeared for the assessee, but a letter was submitted requesting withdrawal of the appeal. The assessee had received Form-2 under the Direct Tax Vivad se Vishwas Scheme, 2024, and was required to withdraw the pending appeal as part of the scheme.

What were the issues?

Whether the appeal can be permitted to be withdrawn as per the Direct Tax Vivad se Vishwas Scheme, 2024.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144C(13),Section 91(3)

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 – CIT(DR)
Hearing: 07/08/2025Pronounced: 08/08/2025

Assessment Year: 2020-21 AB Sandvik Coromant, V The ACIT(International C/o. Sandvik Coromant India s Taxation), Private Limited Mumbai Pune Circle-1, Pune. Road, Dapodi S.O.Pune City, Pune – 411012. Maharashtra. PAN: AABCA5161C Appellant/ Assessee Respondent / Revenue Assessee by None Revenue by Shri Prakash L Pathade – CIT(DR) Date of hearing 07/08/2025 Date of pronouncement 08/08/2025 आदेश/ ORDER

PER DR. DIPAK P. RIPOTE, AM:

1.

This appeal filed by the assessee is directed against the order of ld.Assistant Commissioner of Income Tax-Circle-1, Pune passed u/s.143(3) r.w.s 144C(13) of the Act, dated 07.06.2024 for the A.Y.2020-21.

2.

At the outset of hearing, no one appeared on behalf of the Assessee. However, a letter has been submitted dated 09.07.2025.

The assessee submitted that he has received Form-2 under DTVSV Scheme, dated 26.06.2025, therefore, assessee intends to withdraw this appeal. Assessee filed request for withdrawal of the current appeal as under :

3.

On the other hand, the ld.Departmental Representative(ld.DR) of the Revenue did not object to the contention of the assessee and has no objection if the appeal of assessee is dismissed as withdrawn.

4.

In view of the above, we permit to withdraw the appeal of the assessee. Accordingly, grounds of appeal raised by the assessee are dismissed as withdrawn.

5.

In the result, appeal of the assessee is dismissed as withdrawn. Order pronounced in the open Court on 08 August, 2025.

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