COESIA INDIA PRIVATE LIMITED,PUNE vs. THE ASSESSMENT UNIT, INCOME TAX DEPARTMENT, NFAC AND THE DCIT, CIRCLE 8, PUNE

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ITA 1713/PUN/2024Status: DisposedITAT Pune25 March 2025AY 2020-21Bench: SHRI MANISH BORAD (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)2 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal granted permission for the appeal to be withdrawn, with the condition that the assessee retains the liberty to revive the appeal if the Pr. Commissioner of Income Tax does not issue the Final Certificate under the Direct Tax Vivad Se Vishwas Scheme, 2024. Consequently, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against a final assessment order for the assessment year 2021-22. Subsequently, the assessee sought to withdraw the appeal, having opted for the Direct Tax Vivad Se Vishwas Scheme, 2024, and provided Form 1 DTVSVS, 2024 as proof.

What were the issues?

Whether an appeal should be allowed to be withdrawn by the assessee after opting for the Direct Tax Vivad Se Vishwas Scheme, 2024, and under what conditions.

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 BENCH “C”, PUNE

Before: SHRI MANISH BORAD & SHRI VINAY BHAMORE

For Appellant: Shri Akshay Nagrajan (Virtual)
For Respondent: Shri Prakash L. Pathade
Hearing: 12.03.2025Pronounced: 25.03.2025

ORDER

PER MANISH BORAD, AM:

1.

This appeal filed by the assessee is directed against final assessment order dated 21.06.2024 passed u/s 143(3) r.w.s. 144C(13) of the IT Act for the assessment year 2021-22.

2.

When the matter was called for hearing, Ld. AR of the assessee filed an application seeking withdrawal of the above captioned appeal in the light of the fact that the assessee has opted for Direct Tax Vivad Se Vishwas Scheme, 2024 and in this regard copy of Form 1 DTVSVS, 2024 was also filed by the assessee.

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