EIFFEL HILLS AND DALES PVT. LTD,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 1(2), PUNE

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ITA 1745/PUN/2017Status: DisposedITAT Pune28 April 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 accepted the assessee's request to withdraw the appeal as the matter was settled under the Vivad Se Vishwas Scheme.

What were the facts?

The assessee filed an appeal for AY 2013-14. Subsequently, the assessee applied for settlement under the Direct Tax Vivad Se Vishwas Act, 2020, and paid the determined tax amount.

What were the issues?

Whether an appeal can be withdrawn if the underlying issue has been settled under the Vivad Se Vishwas Act.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 4,Section 5

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, A BENCH, PUNE

For Respondent: Shri S.P. Walimbe
Hearing: 28.04.2022Pronounced: 28.04.2022

BEFORE SHRI S.S. GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER (Assessment Year: 2013-14) M/s. Eiffel Hills and DCIT, Circle - 1(2) Dales P. Ltd. PMT Buildng, Swargate 1st Floor, 929, Mantri House Vs. Pune Shivaji Nagar, Pune 411004 PAN – AABCE8028J Appellant Respondent Appellant by: None Respondent by: Shri S.P. Walimbe Date of Hearing: 28.04.2022 Date of Pronouncement: 28.04.2022 O R D E R

Per S.S. Godara, JM

1.

This assessee’s appeal for AY 2013-14 is against the CIT(A) 1, Pune’s order dated 21.04.2017 passed in case No. CIT(A, Pune-1/10270/2016-17 involving proceedings under Section 143(3) of the Income Tax Act, 1961 (in short the Act).

2.

During the course of hearing it is found from record that the assessee has moved and application for withdrawal its instant appeal on the ground that it had submitted application before the designated authority under Section 4 of The Direct Tax Vivad Se Vishwas Act, 2020 on 30.01.2021 for settlement of the issue. The department has passed order in Form No.3 under Section 5 of the said Act (copy enclosed) determining the amount of tax payable under the Vivad Se Vishws Scheme and the assessee has paid the tax. In view of the above the assessee made its request for withdrawal of the instant appeal.

3.

The learned DR did not raise any objection to this request of the assessee.

2 M/s. Eiffel Hills and Dales P. Ltd.

4.

As the impugned issue is settled under Vivad Se Vishaws Scheme of the Government of India, we accept assessee’s request and dismiss the appeal as withdrawn.

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