NYATI ENGINEERS AND CONSULTANTS PRIVATE LIMITED,PUNE vs. ACIT CENTRAL CIRCLE 2(3), PUNE (AFTER CHANGE FROM OLD ACIT CENTRAL CIRCLE 2(1) AO), PUNE

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ITA 96/PUN/2025Status: DisposedITAT Pune05 May 2025AY 2020-21Bench: SHRI RAMA KANTA PANDA (Vice President), Ms. ASTHA CHANDRA (Judicial Member)2 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The tribunal accepted the assessee's request to withdraw the appeal, noting no objection from the Department. The appeal was dismissed as withdrawn, with a liberty granted to the assessee to reinstitute it if the dispute is not ultimately settled under the Vivad Se Vishwas Scheme-2024.

What were the facts?

The assessee filed an appeal against a CIT(A) order for Assessment Year 2020-21. The assessee subsequently opted to settle the dispute under the Direct Tax Vivad Se Vishwas Scheme-2024 and filed the necessary forms (Form-2 and Form-3), expressing a desire to withdraw the appeal.

What were the issues?

Whether an appeal can be dismissed as withdrawn when the assessee opts for settlement under the Direct Tax Vivad Se Vishwas Scheme, with a liberty to reinstitute.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE “A” BENCH : PUNE

Before: SHRI RAMA KANTA PANDA, VICE- & Ms. ASTHA CHANDRA

Hearing: 05.05.2025Pronounced: 05.05.2025

ORDER

PER Ms. ASTHA CHANDRA, JM:

1.

This appeal filed by the Assessee is directed against the order dated 16.12.2024 of the learned CIT(A)-National Faceless Appeal Centre, Delhi, for assessment year 2020-2021.

2.

Learned Counsel for the assessee, at the outset, submitted that assessee has filed an application with the Department to settle the dispute under Direct Tax Vivad Se Vishwas Scheme-2024, for which, assessee has already filed Form-2 and Form-3 copies of which are enclosed. He, therefore, submitted that since the assessee has opted for 2 ITA.No.96/PUN./2025 Direct Tax Vivad Se Vishwas Scheme-2024, the assessee wishes to withdraw the appeal. In absence of any objection from the side of the Learned DR, the request of the assessee seeking for withdrawal of the appeal is allowed and the appeal is dismissed as withdrawn, with a liberty to reinstitute the appeal as per law in the event the appeal is not settled under the Direct Tax Vivad Se Vishwas Scheme-2024.

3.

In the result, appeal of the Assessee is dismissed as withdrawn.

Order pronounced in the open Court on 05.05.2025.

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