MAHARAJA SHIVACHATRAPATI PRATISHTHAN TRUST,PUNE vs. INCOME TAX OFFICER (EXEMPTION), PUNE, PUNE

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ITA 1387/PUN/2023Status: DisposedITAT Pune29 January 2025AY 2018-19Bench: SHRI MANISH BORAD (Accountant Member), SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1387/PUN/2023 निर्धारण वर्ष / Assessment Year: 2018-19 Maharaja Shivachatrapati Vs. ITO (Exemption), Pune. Pratishthan Trust, Shivsrusti, Sr.No.13, Ambegaon (BK), Katraj Bye Pass Road, Katraj, S.O. Pune, Pune- 411046. PUN : AAATM5937E Appellant Respondent Assessee by Revenue by Date of hearing Date of pronouncement : None (Withdrawal Application Filed) : Shri Ramnath P. Murkunde : 28.01.2025 : 1 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal granted the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn, with liberty to revive it if the Pr. Commissioner declines to issue the Final Certificate under the Vivad Se Vishwas Scheme.

What were the facts?

The assessee filed an appeal against the order dated 20.10.2023. During the hearing, no one appeared for the assessee, but an application was filed to withdraw the appeal as the assessee opted for the Vivad Se Vishwas Scheme, 2024.

What were the issues?

Whether the assessee should be allowed to withdraw the appeal in light of 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 “A”, PUNE

Before: SHRI MANISH BORAD & SHRI VINAY BHAMORE

For Respondent: Shri Ramnath P. Murkunde
Hearing: 28.01.2025Pronounced: 29.01.2025

ORDER

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