SHANKAR NARAYAN EDUCATION TRUST,THANE vs. ACIT, CPC-TDS, GHAZIABAD

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ITA 1834/PUN/2019Status: DisposedITAT Pune30 May 2022AY 2013-142 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal granted the assessee's request to withdraw the appeals. The withdrawal is permitted with the liberty to revive the proceedings if the Vivad Se Vishwas certificate is not issued.

What were the facts?

The assessee filed appeals against the orders of the CIT(A) for assessment years 2013-14 to 2018-19. The assessee sought to withdraw these appeals.

What were the issues?

Whether the appeals can be withdrawn by the assessee due to settlement under the Vivad Se Vishwas Scheme.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 5

AI-generated summary — verify with the full judgment below

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

Before: SHRI S. S. GODARA & SHRI INTURI RAMA RAO

For Respondent: Shri M. G. Jasnani
Hearing: 30.05.2022Pronounced: 30.05.2022

PER BENCH : These are the appeals filed by the assessee directed against the separate orders of ld. Commissioner of Income Tax (Appeals)- 10, Pune common dated 09.09.2019 for the assessment years 2013-14 to 2018-19. 2. When the matter had come up for hearing today, the appellant filed a letter seeking permission to withdraw the above captioned appeals on the ground that the issues involved in these appeals stand settled under the Vivad Se Vishwas Scheme, 2020. 3. On the other hand, the ld. Department Representative had expressed no objection to permit the withdrawal of the appeals.

4.

We are inclined to grant the permission to the appellant herein to withdraw the above captioned appeals with the liberty to the appellant to revive the appeal proceedings in the event of the Pr. Commissioner of Income Tax declines to issue Form No.5 Certificate under sub-section (1) of section 5 of the Direct Tax Vivad Se Vishwas Act, 2020 for whatsoever reasons. Accordingly, these appeals stand dismissed as withdrawn.

5.

In the result, all the above six appeals filed by the assessee stand dismissed as ‘withdrawn’. Order pronounced in the open Court on this 30th day of May, 2022. (S. S. GODARA) (INTURI RAMA RAO) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; "दनांक / Dated : 30th May, 2022. Sujeet आदेश क" "ितिलिप अ"ेिषत / Copy of the Order forwarded to : अपीलाथ" / The Appellant.

1.

""यथ" / The Respondent.

2.3.

The CIT(A)-10, Pune.

4.

The CIT (TDS), Pune. िवभागीय "ितिनिध, आयकर अपीलीय अिधकरण, “B” ब"च, 5. पुणे / DR, ITAT, “B” Bench, Pune. गाड" फ़ाइल / Guard File. 6. आदेशानुसार / BY ORDER, //// Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.

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