DY. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, AURANGABAD, AURANGABAD vs. DISHA LOHARUKA INFRATECH PVT LTD, AURANGABAD

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ITA 989/PUN/2024Status: DisposedITAT Pune28 January 2025AY 2017-18Bench: SHRI R.K. PANDA (Vice President), MS. ASTHA CHANDRA (Judicial Member)1 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the Ld. DR had no objection to the application. Consequently, the appeal of the Revenue was dismissed as withdrawn, with liberty to restore if the settlement under the Vivad Se Vishwas Scheme failed.

What were the facts?

The Revenue filed an appeal against the order of the CIT(A) for AY 2017-18. During the hearing, the AR submitted that the assessee had applied under the Vivad Se Vishwas Scheme to settle the dispute.

What were the issues?

Whether the appeal filed by the Revenue should be dismissed as withdrawn due to the assessee's application under the Vivad Se Vishwas Scheme.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, “A” BENCH, PUNE

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

For Appellant: Shri Sanjay Modi
For Respondent: Shri Ramnath P. Murkunde

BEFORE SHRI R.K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / Assessment Year : 2017-18 Dy. Commissioner of Income Tax, Disha Loharuka Infratech Pvt. Ltd., Central Circle-1, Aurangabad B-Wing, 4th Floor, Abhijit Court, Vs. Bhardarkar Road, Pune PAN : AADCD9602K अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Shri Sanjay Modi Department by : Shri Ramnath P. Murkunde Date of hearing : 28-01-2025 Date of 28-01-2025 Pronouncement : आदेश / ORDER

PER ASTHA CHANDRA, JM :

1.

The appeal filed by the Revenue is directed against the order dated 11.03.2024 of the Ld. Commissioner of Income Tax (Appeals), Pune-12 [“CIT(A)”] pertaining to Assessment Year (“AY”) 2017-18.

2.

At the outset of the hearing, the Ld. AR submitted that the assessee has filed an application under Vivad Se Vishwas Scheme to settle the dispute with the Department. A copy of Form 1 and 2 has been filed evidencing the same.

3.

The Ld. DR had no objection.

4.

In view of the above, the appeal of Revenue is dismissed as withdrawn with a liberty to restore the appeal in case the assessee fails to settle the disputes covered by Vivad Se Vishwas Scheme.

5.

In the result, the appeal of the Revenue is dismissed as withdrawn.

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