PRAPHULL KALURAM SHIVALE,PUNE vs. CENTRAL CIRCLE 2(4), PUNE, PUNE

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ITA 1039/PUN/2024Status: DisposedITAT Pune20 March 2025AY 2017-18Bench: SHRI R. K. PANDA (Vice President), MS. ASTHA CHANDRA (Judicial Member)1 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal allowed the assessee's request to withdraw the appeals as they were dismissed as 'withdrawn' since the assessee had opted for the Direct Tax Vivad Se Vishwas Scheme, 2024 and there was no objection from the Revenue.

What were the facts?

The assessee filed two appeals against orders of the CIT(A) for assessment years 2017-18 and 2018-19. The appeals were heard together. The assessee sought to withdraw the appeals as they had opted for the Direct Tax Vivad Se Vishwas Scheme, 2024.

What were the issues?

Whether the assessee can withdraw the appeals after opting for the Direct Tax Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCH “B”, PUNE

Before: SHRI R. K. PANDA & MS. ASTHA CHANDRA

For Appellant: Shri B.C. Malakar and Yuvraj Chavan
For Respondent: Shri Arvind Desai, Addl. CIT-DR

Praphull Kaluram Shivale ACIT, Central Circle 1, A/P, Koregaon Bhima, Pune 2(3), Pune Vs. Nagar Road, Tal Shirur, Pune – 411007 PAN: BFQPS4176B (Appellant) (Respondent) Assessee by : S/Shri B.C. Malakar and Yuvraj Chavan Department by : Shri Arvind Desai, Addl. CIT-DR Date of hearing : 20-03-2025 Date of pronouncement : 20-03-2025 O R D E R PER ASTHA CHANDRA, JM :

The above two appeals filed by the assessee are directed against the separate orders dated 12.03.2024 of the Ld. CIT(A)-12, Pune relating to assessment years 2017-18 and 2018-19 respectively. For the sake of convenience, both these appeals were heard together and are being disposed of by this common order.

2.

The Ld. Counsel for the assessee at the outset submitted that the assessee filed an application seeking withdrawal of both the appeals on the ground that the assessee has opted for Direct Tax Vivad Se Vishwas Scheme, 2024. In absence of any objection from the side of the Ld. DR, the request of the Ld. Counsel for the assessee seeking withdrawal of both the appeals is allowed and the appeals are dismissed as “withdrawn”.

3.

In the result, both the appeals filed by the assessee are dismissed as “withdrawn”.

Order pronounced in the open Court at the time of hearing itself i.e. on 20th March, 2025.

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