VILAS PUNJARAM DESALE,DHULE vs. INCOME-TAX OFFICER, WARD - 3, DHULE

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ITA 1079/PUN/2018Status: DisposedITAT Pune17 January 2022AY 2011-122 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 condoned the delay in filing the appeal. The Tribunal allowed the assessee's request to withdraw the appeal.

What were the facts?

The assessee filed an appeal with a delay of 324 days. The assessee subsequently requested to withdraw the appeal as they had filed an application under the Vivad Se Vishwas Scheme.

What were the issues?

Whether the delay in filing the appeal should be condoned. Whether the appeal should be dismissed as withdrawn due to the assessee's application under the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, PUNE

Before: SHRI R.S. SYAL & SHRI S.S. VISWANETHRA RAVI

For Respondent: Shri S.P. Walimbe

आदेश / ORDER

1.

This appeal by the assessee against the order dated 19-05-2017 passed by the Commissioner of Income Tax (Appeals)-1, Nashik [„CIT(A)‟] for assessment year 2011-12.

2.

We note that this appeal was filed with a delay of 324 days. The assessee filed an affidavit explaining the reasons for delay. After hearing ld. DR, we find that the reasons stated by the assessee are bonafide which really prevented the assessee to file the present appeal in time. Therefore, the delay of 324 days are condoned.

3.

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. 5 is enclosed before this Tribunal.

4.

Shri S.P. Walimbe, the ld. DR has no objection in case the assessee wishes to withdraw the appeal.

5.

In view of the request made by the assessee the appeal is dismissed as withdrawn.

Order pronounced in the open court on 17th January, 2022.

Sd/- Sd/- (R.S. Syal) (S.S. Viswanethra Ravi) VICE PRESIDENT JUDICIAL MEMBER ऩुणे / Pune; ददनाांक / Dated : 17th January, 2022. रवव आदेश की प्रनिलऱपप अग्रेपषि / Copy of the Order forwarded to : अऩीऱाथी / The Appellant. 1. प्रत्यथी / The Respondent. 2. 3. The CIT(A)-1, Nashik 4. The Pr. CIT-1, Nashik ववभागीय प्रतततनधध, आयकर अऩीऱीय अधधकरण, “ए” बेंच, 5. ऩुणे / DR, ITAT, “A” Bench, Pune. गार्ड फ़ाइऱ / Guard File. 6. //सत्यावऩत प्रतत// True Copy// आदेशानुसार / BY ORDER,

वररष्ठ तनजी सधचव / Sr. Private Secretary आयकर अऩीऱीय अधधकरण ,ऩुणे / ITAT, Pune

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