DENA INDIA PRIVATE LIMITED,PUNE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), PUNE

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ITA 529/PUN/2024Status: DisposedITAT Pune20 March 2025AY 2013-14Bench: DR. MANISH BORAD (Accountant Member), SHRI S.S. VISWANETHRA RAVI (Judicial Member)1 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal allowed the assessee's request to withdraw the appeal, noting that the Departmental Representative had no objection. It was clarified that if the Vivad Se Vishwas application is rejected, the assessee can seek recalling of the appeal.

What were the facts?

The assessee filed an appeal against the order dated 25.01.2024 for assessment year 2013-14. The assessee subsequently sought withdrawal of the appeal as they had opted for the Vivad Se Vishwas Scheme, 2024.

What were the issues?

Whether the assessee can withdraw their appeal from the Tribunal due to opting for the 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 “C”, PUNE

Before: DR. MANISH BORAD & SHRI S.S. VISWANETHRA RAVI

For Appellant: Shri Rajat Soni
For Respondent: Shri Prakash L Pathade, CIT DR
Hearing: 18.03.2025Pronounced: 20.03.2025

Assessee by : Shri Rajat Soni Department by : Shri Prakash L Pathade, CIT DR Date of hearing : 18.03.2025 Date of pronouncement : 20.03.2025 O R D E R

PER S.S. VISWANETHRA RAVI, JM :

1.

The captioned appeal filed by the assessee is directed against the order dated 25.01.2024 of the Ld. ACIT, Central Circle-1(2), Pune relating to assessment year 2013-14.

2.

The assessee has filed a letter dated 17.03.2025 seeking withdrawal of the appeal on the ground that the assessee has opted for Vivad Se Vishwas Scheme, 2024 and has obtained Form No.2. 3. Ld. Departmental Representative has no objection for withdrawal of the appeal filed by the assessee. We therefore allow the request of the assessee to withdraw the appeal filed by it. However, it is made clear that in case the application of 2 Dana India Private Limited assessee is rejected under Vivad Se Vishwas Scheme, 2024 for any reason, the assessee is at liberty to move Miscellaneous Application for recalling of the appeal in accordance with law.

4.

In the result, the appeal of the assessee is dismissed as ‘Withdrawn’.

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