ASSISTANT COMMISSIONER OF INCOME-TAX, RATNAGIRI CIRCLE, RATNAGIRI vs. DEEPAK VISHNU PAWAR, RATNAGIRI

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ITA 1426/PUN/2018Status: DisposedITAT Pune09 February 2022AY 2014-152 pages

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

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted the assessee's withdrawal request due to the Vivad Se Vishwas Scheme. Liberty was granted to the Revenue to restore the appeal if the settlement under the scheme failed.

What were the facts?

The Revenue filed an appeal against the order of the CIT(A) for assessment year 2014-15. The assessee sought to withdraw the appeal as they had filed an application under the Vivad Se Vishwas Scheme.

What were the issues?

The primary issue was the withdrawal of the appeal by the Revenue due to the assessee's participation in the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, PUNE

Before: SHRI S.S. VISWANETHRA RAVI & DR. DIPAK P. RIPOTE

For Appellant: Shri Pramod S. Shingte
For Respondent: Shri S.P. Walimbe

आदेश / ORDER

PER S.S. VISWANETHRA RAVI, JM :

1.

This appeal by the Revenue against the order dated 04-07-2018 passed by the Commissioner of Income Tax (Appeals)-2, Kolhapur [„CIT(A)‟] for assessment year 2014-15.

2.

On perusal of the letter filed by the assessee, we note that the assessee wishes to withdraw the appeal in view of having filed application under Vivad Se Vishwas Scheme proof of which the Form No. 3 is enclosed before this Tribunal.

3.

Shri S.P. Walimbe, the ld. DR prayed for liberty to restore the appeal in case the assessee fails to settle the disputes covered by Vivad Se Vishwas Scheme. Accordingly, liberty is given to the appellant revenue.

4.

In the result, the appeal of Revenue is dismissed as withdrawn.

Order pronounced in the open court on 09th February, 2022.

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