NITIN HUKUMCHAND MEHTA,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX. CPC, , BENGALURU

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ITA 492/PUN/2021Status: DisposedITAT Pune22 January 2025AY 2019-20Bench: SHRI MANISH BORAD (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)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 The appeal was dismissed as withdrawn, with liberty to revive it if the Final Certificate under the Vivad Se Vishwas Scheme was not issued.

What were the facts?

The assessee filed an appeal against an order of the CIT(A)/NFAC. During the hearing, the assessee requested to withdraw the appeal as they had opted for the Direct Tax Vivad Se Vishwas Scheme. A copy of Form 1 DTVSV was filed in support.

What were the issues?

Whether the assessee can withdraw the appeal after opting for the Direct Tax 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 Appellant: Shri Kiran Sanmane (Virtual)
For Respondent: Ms. Shilpa N. C
Hearing: 20.01.2025Pronounced: 22.01.2025

ORDER

PER VINAY BHAMORE, JM:

1.

This appeal filed by the assessee is directed against the order dated 17.09.2021 passed by Ld. CIT(A)/NFAC for the assessment year 2019-20.

2.

When the matter was called for hearing, Ld. AR for the assessee appeared virtually and draw our attention to the letter online filed by the assessee wherein request to withdraw the instant appeal was made since the assessee has opted Direct Tax Vivad Se Vishwas Scheme. In support of this contention, copy of Form 1 DTVSV, 2024 was also filed.

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