LATE SHRI GIRISH K GADIYA, THROUGH LEGAL HEIR MR ADITYA GIRISH GADIYA,PUNE vs. DEPUTTY COMMISSIONER OF INCOME TAX, CIRCLE -2, PUNE

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ITA 381/PUN/2020Status: DisposedITAT Pune20 October 20223 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal considered the assessee's withdrawal application and the Revenue's no objection. Based on the settlement under the Vivad se Visvas Scheme, the Tribunal decided to dismiss the appeal as withdrawn.

What were the facts?

The assessee filed an appeal against an order under section 158BD r.w.s 158BC of the Income Tax Act. The assessee later submitted an application to withdraw the appeal, stating that the dispute was settled under the Vivad se Visvas Scheme, 2020.

What were the issues?

Whether an appeal can be withdrawn if the dispute has been settled under the Vivad se Visvas Scheme, 2020.

Which sections of the Income-tax Act were involved?

Section 158BD,Section 158BC

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A”

Before: SHRI S.S.GODARA & DR. DIPAK P. RIPOTE

For Appellant: Shri Krishna V Gujarathi – AR
For Respondent: Shri Naveen Gupta – DR
Hearing: 08/08/2022Pronounced: 20/10/2022

ORDER

PER DR. DIPAK P. RIPOTE, AM:

1.

This appeal filed by the Assessee is directed against the order of ld.Commissioner of Income Tax(Appeals)-4, Pune for the A.Y.(Block Period): 1996-97 to 2002-03[01.04.1995 to 2001-02] dated 23.01.2020, emanating out of order under section 158BD r.w.s 158BC of the Income Tax Act, 1961 (in short “the Act”).

The appeal came up hearing on 8th Aug, 2022. At the time of 2. hearing, Shri Krishna V Gujarati, AR has appeared on behalf of the assessee. However, perusal of the record shows that the assessee submitted application dated 22.04.2021 in which he has Late Shjri Girish K Gadiya (L/h Mr. Aditya Girish Gadiya) (A) submitted that the he has already been issued FORM NO.3 and settled dispute with Income Tax Department by availing the benefits of Vivad se Visvas Scheme -2020 (VSV-20). The assessee further requested to withdraw his appeal.

3.

On the other hand the learned Departmental Representative (DR) submits that he has no objection, if the appeal of the assessee is dismissed as withdrawn.

4.

We have considered the contents of the withdrawal application filed by the assessee and the submissions of the Ld.DR for the Revenue. Considering the facts that the assessee has already filed application before the prescribed authority and settled the tax liability with the income–tax department under VSV-20 and have received FORM NO.3 vide Acknowledgement No.263503460150221 dated 15.02.2021 from designated authority, the appeal of the assessee is dismissed as withdrawn.

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