FAURECIA INTERIEUR INDUSTRIES,PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION), CIRCLE-1,PUNE, PUNE

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ITA 45/PUN/2023Status: DisposedITAT Pune05 March 2025AY 2020-21Bench: SHRI MANISH BORAD (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 granted the assessee's request to withdraw the appeal, with liberty to revive it if the Vivad Se Vishwas Scheme certificate was not issued.

What were the facts?

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

What were the issues?

Whether the assessee can withdraw the appeal after 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 Harshad Konde
For Respondent: Shri Prakash L. Pathade
Hearing: 05.03.2024Pronounced: 05.03.2025

ORDER

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