NARESH DULICHAND GOENKA,NANDED vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE -NANDED, NANDED

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ITA 1844/PUN/2018Status: DisposedITAT Pune15 March 2022AY 2010-113 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 allowed the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn based on the assessee's submission and no objection from the revenue.

What were the facts?

The assessee filed an appeal before the ITAT for assessment year 2010-11. The assessee subsequently sought to withdraw the appeal under the 'Vivad Se Vishwas Scheme'.

What were the issues?

The primary issue was whether the assessee should be allowed to withdraw their appeal due to 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 Abhay Avchat (through virtual)
For Respondent: Shri M.G. Jasnani

आदेश / ORDER PER R.S.SYAL, VP : This appeal by the assessee is directed against the order passed by the CIT(A)-1, Aurangabad, dated 24-09-2018 in relation to the assessment year 2010-11.

2.

Before me, the ld. AR has filed a letter dated 27.09.2021 seeking permission to withdraw the appeal under „Vivad Se Vishwas Scheme‟ under The Direct Taxes Vivad Se Vishwas Act, 2020. The relevant contents of such letter reads as under : “1. In the captioned matter, this refers to the hearing before your honor of assessee’s appeal. The last date of hearing fixed before the SMC Bench was 25th August, 2021. 2. The Assessee is in receipt of Form 3 on 28/12/2020 vide acknowledgement no 922389670281220 relating to the Direct Tax Vivad Se Vishwas Scheme opted by the Assessee relating to A.Y. 2010-11. The Assessee had filed Form 1 on 12/12/2020 relating to the same.

3.

A copy of form 3, appeal status screenshot and POA is enclosed herewith. 4. In view of this I request your honor to allow me to withdraw the appeal since I am in receipt of Form 3 under the Direct Tax Vivad Se Vishwas Scheme. 5. Kindly take the request on record and acknowledge.” 3. On perusal of the above letter and having no objection from the side of ld. DR, I allow the request of ld. AR to withdraw the appeal.

4.

In the result, the appeal is dismissed as „withdrawn‟.

Order pronounced in the Open Court on 15th March, 2022.

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