MR. IMRAN QALANDAR SHAIKH,AURANGABAD vs. INCOME-TAX OFFICER, WARD -2(3), AURANGABAD

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ITA 432/PUN/2020Status: DisposedITAT Pune29 August 2022AY 2011-124 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The tribunal granted the assessee's request to withdraw the appeal. The appeal was accordingly dismissed as withdrawn.

What were the facts?

The assessee filed an appeal for Assessment Year 2011-12. The assessee later sought to withdraw the appeal, stating that the issues were settled under the Vivad se Vishwas Scheme, 2020. The revenue representative had no objection.

What were the issues?

Whether the appeal can be withdrawn by the assessee due to settlement under the Vivad se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, PUNE

Before: SHRI S.S.GODARA, JM & SHRI DR. DIPAK P. RIPOTE, AM

For Respondent: Shri Arvind Desai
Hearing: 21.06.2022Pronounced: 29.08.2022

आदेश / ORDER PER S. S. GODARA, JM :

1.

This assessee‟s appeal for A.Y. 2011-12 is directed against the CIT(A)-2, Aurangabad‟s order dated 18/02/2020 passed in case No. ABD/CIT(A)- 2/540/2017-18 involving proceeding u/s. 143(3) r.w.s.147 of the Income Tax Act, 1961; in short "the Act”. Case called twice. None appears at assessee‟s behest.

Mr. Imran Qalandar Shaikh,

2.

It emerges at the outset that the assessee/appellant has filed a letter dated 15.06.2022 seeking permission to withdraw the instant appeal on the ground that all the issue(s) involved herein stand settled under the Vivad Se Vishwas Scheme, 2020.

3.

Ld. Department Representative expresses no objection to permit the withdrawal of the appeal. Faced with this situation, we hereby grant permission to the appellant to withdraw the instant appeal subject to all just exceptions.

Delay of fifty one days in filing of the instant appeal instituted on 25.06.2020 stands condoned since falling in Covid-19 pandemic outbreak period.

4.

This assessee‟s appeal stands dismissed as „withdrawn‟ in above terms. Order pronounced in the Open Court on this 29th day of August, 2022.

Sd/- Sd/- (DR.DIPAK P.RIPOTE) (S.S. GODARA) लेखध सदस्य/ ACCOUNTANT MEMBER न्यधनयक सदस्य/JUDICIAL MEMBER पपणे / Pune; ददनधांक / Dated : 29th August, 2022. Ashwini

Mr. Imran Qalandar Shaikh,

आदेश की प्रनतनलनप अग्रेनषत / Copy of the Order forwarded to : अपऩलधथी / The Appellant. 1. प्रत्यथी / The Respondent. 2. 3. The CIT(A)-2, Aurangabad. 4. The Pr.CIT-1, Aurangabad. 5. नवभधगऩय प्रनतनननध, आयकर अपऩलऩय अनधकरण, “ए” बेंच, पपणे / DR, ITAT, “A” Bench, Pune. गधर्ा फ़धइल / Guard File. आदेशधनपसधर / BY ORDER, 6. // True Copy // Senior Private Secretary आयकर अपऩलऩय अनधकरण, पपणे / ITAT, Pune.

Mr. Imran Qalandar Shaikh,

S.No. Details Date Initials 1 Draft dictated on 21.06.2022 2 Draft placed before author 25.08.2022 Draft proposed & placed before the Second 3 Member 4 Draft discussed/approved by Second Member 5 Approved Draft comes to the Sr. PS/PS 6 Kept for pronouncement on 7 Date of uploading of Order 8 File sent to Bench Clerk 9 Date on which the file goes to the Head Clerk 10 Date on which file goes to the A.R. 11 Date of Dispatch of order

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