HANUMAN SAHKARI DUDH VYAVASAIK VA KRUSHI PURAK SEVA SANSTHA MARYADIT,YALGUD vs. INCOME-TAX OFFICER, (TDS), KOLHAPUR

ITA 957/PUN/2019Status: DisposedITAT Pune04 August 2022AY 2013-143 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 granted permission to the appellant to withdraw the appeals. The withdrawal was permitted with liberty to revive the appeals if the Pr. Commissioner of Income Tax declines to issue a certificate under the Vivad Se Vishwas Act.

What were the facts?

The assessee filed appeals against the order of the CIT(A) for assessment years 2011-12 to 2013-14. The appellant sought an adjournment and filed a copy of Form No.3 related to the Vivad Se Vishwas Scheme.

What were the issues?

The primary issue was the assessee's request to withdraw the appeals. The Tribunal considered the provisions of the Vivad Se Vishwas Act in its decision.

Which sections of the Income-tax Act were involved?

Section 5(1) of the Direct Tax Vivad Se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

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

Before: SHRI INTURI RAMA RAO & SHRI S. S. VISWANETHRA RAVI

For Respondent: Shri S. P. Walimbe

Hearing: 04.08.2022Pronounced: 04.08.2022

ORDER PER INTURI RAMA RAO, AM: These are the appeals filed by the assessee directed against the common order of ld. Commissioner of Income Tax (Appeals)- 1, Kolhapur dated 16.05.2018 for the assessment years 2011-12 to 2013-14. 2. When the matter had come up for hearing today, the appellant filed a letter seeking adjournment from hearing of appeals.

Recent GST High Court judgments

Search GST case law →