AMAR SHITAL BAGI,PUNE vs. INCOME TAX OFFICE, WARD -2 (1), KOLHAPUR

PDF · subscribers
ITA 1115/PUN/2019Status: HeardITAT Pune07 March 2022AY 2014-153 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw the appeal as the assessee had opted for the Vivad Se Vishwas Scheme. The respondent did not raise any objection to the withdrawal.

What were the facts?

The assessee filed an appeal before the ITAT. Subsequently, the assessee opted for the Direct Taxes Vivad Se Vishwas Scheme and received Form No. 3. The assessee then sought to withdraw the appeal.

What were the issues?

Whether an appeal can be withdrawn by the assessee after opting for the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

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

Before: SHRI R.S. SYAL

For Appellant: Shri Pramod Shingte
For Respondent: Shri Piyush Kumar Singh Yadav

आदेश / ORDER

1.

This appeal by the assessee arises out of the order passed by the CIT(A)2, Kolhapur on 10-04-2019 in relation to the assessment year 2014-15.

2.

Before me, the assessee has filed a letter dated 07-02-2022 seeking withdrawal of the appeal. The relevant contents of such letter read as under :

“Appeal in the case of AMAR SHEETAL BAGI is scheduled for hearing before Hon’ble SMC Bench on 07.02.2022 (sic). In this regard, appellant has opted for the Direct Taxes Vivad Se Vishwas Scheme and accordingly appellant has filed an application under the said scheme and he has been issued Form No.3 by the Pr.CIT (copy of the same enclosed), in response to an application.

In a view of this fact, appellant intends to withdraw the aforesaid appeal and therefore, it is most humbly prayed before Hon’ble Bench to allow the withdrawal and oblige.”

3.

The ld. DR did not raise any objection to the withdrawal of the appeal filed by the assessee. As such, the assessee is permitted to withdraw the appeal.

4.

In the result, the appeal is dismissed as ‘withdrawn’. Order pronounced in the Open Court on 07th March, 2022.

Recent GST High Court judgments

Search GST case law →