RESILIENT CONSMECEUTICALS PRIVATE LIMITED,PUNE vs. DCIT, CIRCLE-5, PUNE, PUNE

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ITA 248/PUN/2025Status: DisposedITAT Pune10 March 2025AY 2012-13Bench: DR.DIPAK P. RIPOTE (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 noted that the Revenue's representative had no objection to the withdrawal. Consequently, the Tribunal permitted the withdrawal of both appeals.

What were the facts?

The assessee filed two appeals against the orders of the Commissioner of Income Tax(Appeals). During the hearing, the assessee's AR submitted that they received Form 2 under the VSVS Scheme-2024 and wished to withdraw both appeals.

What were the issues?

Whether the assessee is permitted to withdraw their appeals in light of the VSVS Scheme-2024.

Which sections of the Income-tax Act were involved?

Section 250,Section 143(3),Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCHES “B” :: PUNE

Before: DR.DIPAK P. RIPOTE & SHRI VINAY BHAMORE

For Appellant: Shri Rajesh Bhagwan Ubhe – AR
For Respondent: Shri Arvind Desai – Addl.CIT(DR)
Hearing: 10/03/2025Pronounced: 10/03/2025

ORDER PER DR. DIPAK P. RIPOTE, AM: These two appeals filed by the assessee against the separate orders of ld.Commissioner of Income Tax(Appeals)[NFAC] passed under section 250 of the Income Tax Act, 1961; both dated 29.11.2024 for Assessment Years 2012-13 and 2013-14 respectively.

ITA Nos.248 & 249/PUN/2025 [A]

2.

At the outset of hearing, ld.AR for the assessee submitted that they are in receipt of Form 2 under VSVS Scheme-2024, therefore, assessee intends to withdraw both the appeals. Ld.AR filed written requests(two) for withdrawal as under :

ITA Nos.248 & 249/PUN/2025 [A]

3.

On the other hand, the ld.Departmental Representative(ld.DR) of the Revenue did not object to the contention of the assessee and has no objection if the appeal of assessee is dismissed as withdrawn.

4.

In view of the above, we permit to withdraw the both appeals of the assessee. Accordingly, grounds of appeal raised by the assessee in both the appeals are dismissed as withdrawn.

ITA Nos.248 & 249/PUN/2025 [A]

5.

In the result, both appeals of the assessee are dismissed as withdrawn. Order pronounced in the open Court on 10th March, 2025.

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