DYNAPAC ROAD CONSTRUCTION EQUIPMENT (INDIA) PRIVATE LIMITED,PUNE vs. ASSESSMENT UNIT, INCOME TAX DEPARTMENT, ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 8, PUNE

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ITA 2627/PUN/2024Status: DisposedITAT Pune25 March 2025AY 2021-22Bench: SHRI MANISH BORAD (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)1 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal granted the assessee's request to withdraw the appeal, with liberty to revive it if the Vivad Se Vishwas Scheme certificate is not issued. Consequently, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against a final assessment order. During the hearing, the assessee sought to withdraw the appeal, having opted for the Direct Tax Vivad Se Vishwas Scheme, 2024.

What were the issues?

Whether the assessee can withdraw the appeal in light of opting for 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 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

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