AB SANDVIK COROMANT,PUNE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX(INTERNATIONAL TAXATION), CIRCLE-1, PUNE

PDF · subscribers
ITA 169/PUN/2023Status: DisposedITAT Pune05 June 2025AY 2019-20Bench: 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 Departmental Representative had no objection to the assessee's request. Consequently, the Tribunal permitted the assessee to withdraw the appeal, and the grounds of appeal were dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against the order of the Income Tax Officer. During the hearing, the assessee submitted that they had received Form 2 under the VSVS Scheme-2024, requiring withdrawal of the current appeal.

What were the issues?

Whether the assessee can withdraw the appeal during the pendency of the proceedings under 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 Appellant: Shri Yash Inamdar – AR
For Respondent: Shri Prakash L Pathade – CIT(DR)
Hearing: 04/06/2025Pronounced: 05/06/2025

Assessment Year: 2019-20 AB Sandvik Coromant, V The Assistant C/o.Sandvik Coromant India s Commissioner of Income Private Limited, Tax(international Mumbai Pune Road, Dapodi, Taxation), Circle-1, Pune – 411012. Maharashtra. Pune. PAN: AABCA5161C Appellant/ Assessee Respondent / Revenue Assessee by Shri Yash Inamdar – AR Revenue by Shri Prakash L Pathade – CIT(DR) Date of hearing 04/06/2025 Date of pronouncement 05/06/2025 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM:

This appeal filed by the assessee is directed against the order of (IT) Circle-1, u/s.143(3) r.w.s 144C(13) Pune, dated 13.12.2022 for the A.Y.2019-20.

2.

At the outset of hearing, ld.AR for the assessee submitted that they are in receipt of Form 2 under VSVS Scheme-2024, therefore, assessee intends to withdraw this appeal. Ld.AR filed written 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Revenue did not object to the contention of the assessee and has no objection if the appeal of assessee is dismissed as withdrawn.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 05 June, 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 →