ATUL MORESHWAR SAVE,AURANGABAD vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE -2, AURANGABAD

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ITA 508/PUN/2019Status: DisposedITAT Pune13 October 2022AY 2015-162 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The tribunal noted the withdrawal application filed by the assessee, supported by the settlement under the Vivad se Vishwas Act. Consequently, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) for AY 2015-16. The Revenue representative informed the tribunal that the assessee had settled the dispute under the Direct Tax Vivad se Vishwas Act, 2020.

What were the issues?

Whether the appeal needs to be dismissed as withdrawn due to settlement under the Vivad se Vishwas Act.

Which sections of the Income-tax Act were involved?

Section 250,Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE “A” BENCH, PUNE

Before: SHRI SS VISWANETHRA RAVI & SHRI G. D. PADMAHSHALI

Pronounced: 13/10/2022

ORDER PER G. D. PADMAHSHALI, AM; The present appeal of the assessee is agitated against the order of Chief Commissioner of Income Tax-(Appeals-2), Aurangabad for short “CIT(A)”] dt. 30/01/2019 passed u/s 250 of the Income-tax Act, 1961 [for short “the Act”], which doveout of the order assessment passed u/s 143(3) by Asstt. CIT, Circle-2 Aurangabad [for short “AO”] vide order dt. 26/12/2017, for assessment year [for short “AY”] 2015-16. ITAT-Pune Page 1 of 2

2.

At the outset, the learned departmental representative [for short “DR”] referring to withdrawal application dt. 24/80/2022 entreated that, the assessee has settled the present dispute under Direct Tax Vivad se Vishwas Act, 2020 [for short “VSVA”] and Form No 5 an order for full and final settlement of tax arrears issued u/s 5(2) r.w.s. 9 thereunder, consequently the present appeal ceases to be prosecuted.

3.

In the evince of withdrawal application accompanied by Form No. 5 r.w.r. 4(3) of DTVSV-Rules, 2020 the present appeal of appellant is dismissed as withdrawn.

4.

Resultantly, the appeal of the appellant assessee is dismissed as withdrawn in above terms. In terms of rule 34 of ITAT Rules, the order pronounced in the open court on this Thursday 13thday of October, 2022.

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