SANDVIK AB,PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX (IT), CIRCLE-2, PUNE

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ITA 255/PUN/2023Status: DisposedITAT Pune03 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, with no objection from the Departmental Representative, permitted the assessees to withdraw all their appeals. Consequently, all grounds of appeal raised by the assessees were dismissed as withdrawn.

What were the facts?

Five appeals filed by various Sandvik entities for Assessment Years 2017-18, 2019-20, and 2020-21 were heard together. The assessees' legal representative informed the tribunal that they had received Form 2 under the Direct Tax Vivad se Vishwas Scheme, 2024, and intended to withdraw all five appeals.

What were the issues?

Whether the appeals filed by the assessees could be permitted to be withdrawn under the Direct Tax Vivad se Vishwas Scheme, 2024.

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 Appellant: Shri Yash Inamdar – AR
For Respondent: Shri Prakash L Pathade – CIT(DR)
Hearing: 02/06/2025Pronounced: 03/06/2025

Heard together (5 matters)

ITA No.111/PUN/2022
ITA No.225/PUN/2023
ITA No.255/PUN/2023
ITA No. 435/PUN/2024
ITA No. 627/PUN/2024

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

िनधा�रण वष� / Assessment Year: 2020-21 Sandvik IT Services AB V The Assistant (Formerly known as AB s Commissioner of Income Sandvik Information Systems), Tax(international C/o.Sandvik Coromant India Taxation), Circle-2, Private Limited, Pune. Mumbai Pune Road, Dapodi, Pune – 411012. Maharashtra. PAN: AADCA5375J Appellant/ Assessee Respondent / Revenue आयकर अपील सं. / िनधा�रण वष� / Assessment Year: 2020-21 Sandvik AB, V The Assistant C/o.Sandvik Coromant India s Commissioner of Income Private Limited, Tax(international Mumbai Pune Road, Dapodi, Taxation), Circle-2, Pune – 411012. Maharashtra. Pune. PAN: AAHCS7486E Appellant/ Assessee Respondent / Revenue Assessee by Shri Yash Inamdar – AR Revenue by Shri Prakash L Pathade – CIT(DR) Date of hearing 02/06/2025 Date of pronouncement 03/06/2025 आदेश/ ORDER PER BENCH : These Five Appeals filed by the assessees are directed against the separate orders of (IT) Circle-1, and (IT) Circle-2, u/s.143(3) rws 144C(13) Pune for the A.Y.2017-18 and A.Y.2019-20, A.Y.2020-21 respectively. All these five appeals were heard together and are being disposed off by this common order for the sake of convenience.

, 225, 255/PUN/2023 & 435, 627/PUN/2024 [A]

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 all these five appeals. Ld.AR filed written requests(five) for withdrawal are as under :

, 225, 255/PUN/2023 & 435, 627/PUN/2024 [A] , 225, 255/PUN/2023 & 435, 627/PUN/2024 [A] , 225, 255/PUN/2023 & 435, 627/PUN/2024 [A] , 225, 255/PUN/2023 & 435, 627/PUN/2024 [A]

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 appeals of assessee are dismissed as withdrawn.

, 225, 255/PUN/2023 & 435, 627/PUN/2024 [A]

4.

In view of the above, we permit to withdraw all five appeals of the assessees. Accordingly, grounds of appeal raised by the assessees in all the appeals are dismissed as withdrawn.

5.

In the result, five appeals of the assessee are dismissed as withdrawn. Order pronounced in the open Court on 03 June, 2025.

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