MAHINDER M KOHLI,,PUNE vs. INCOME TAX OFFICER,, PUNE

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ITA 406/PUN/2017Status: DisposedITAT Pune28 April 2025AY 2007-08Bench: Dr. MANISH BORAD (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The Tribunal allowed the withdrawal of the appeal as per the assessee's request, dismissing it as withdrawn. A provision was made for a miscellaneous application if the Vivad se Vishwas Scheme application was not accepted.

What were the facts?

The assessee filed an appeal against an order of the CIT(A) and an order of the ITO under Section 271(1)(c). The assessee sought to withdraw the appeal as they had opted for the Vivad se Vishwas Scheme, 2024.

What were the issues?

Whether the assessee is permitted to withdraw the appeal due to opting for the Vivad se Vishwas Scheme, and if so, under what conditions.

Which sections of the Income-tax Act were involved?

Section 250,Section 271(1)(c)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, B BENCH, PUNE

Before: Dr. MANISH BORAD & SHRI VINAY BHAMORE

For Appellant: Shri Rishi V Lodha
For Respondent: Shri Ganesh B
Hearing: 28.04.2025Pronounced: 02.05.2025

Assessee by : Shri Rishi V Lodha Revenue by : Shri Ganesh B. Budruk-Additional CIT Date of hearing : 28.04.2025 Date of pronouncement : 02.05.2025 आदेश/ORDER

PER DR. MANISH BORAD, ACCOUNTANT MEMBER :

1.

This appeal at the assessee is directed against the order of Ld. CIT(A) dated 22.12.2016 framed u/s 250 of the Income Tax Act and is arising out of order u/s 271(1)(c) of the Act dated 30.03.2015 framed by Income Tax Officer (ITO), Ward 9(2), Akurdi Bench.

2.

At the outset Ld. counsel for the assessee requested for withdrawal of the instant appeal as the assessee has successfully opted for settling the tax dispute under the Vivad se Vishwas Scheme, 2024.

3.

Ld. DR did not raise any dispute.

4.

We have heard rival contentions and perused the record placed before us.

5.

Considering the prayer of the assessee and on observing that the assessee wants to withdraw the instant appeal as it has opted for Vivad se Vishwas Scheme, 2024 for settling the dispute, we dismiss the assessee’s appeal as withdrawn. However in case the assessee’s application under Vivad se Vishwas Scheme is not accepted then the assessee would be at liberty to file the miscellaneous application for re-calling of this order within the prescribed time limit provided under the Act.

6.

In the result, appeal of the assessee is dismissed as not withdrawn.

Order pronounced on this 02nd day of May, 2025.

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