PRAMOD JANARDAN SHROTRI,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CPC-TDS, PUNE

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ITA 1623/PUN/2019Status: DisposedITAT Pune21 July 2022AY 2015-163 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal considered the assessee's withdrawal application and the Revenue's no objection. Since the dispute was settled under the Vivad se Vishwas Scheme, the appeals were dismissed as withdrawn.

What were the facts?

The assessee filed nine appeals for AY 2015-16 against orders under section 200A of the Income Tax Act. The assessee had already settled the dispute with the Income Tax Department by availing the Vivad se Vishwas Scheme.

What were the issues?

Whether appeals can be dismissed as withdrawn when the assessee has settled the dispute under the Vivad se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 200A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B”

Before: SHRI S.S.GODARA & DR. DIPAK P. RIPOTE

For Appellant: Shri Saurabh Bora – AR
For Respondent: Shri N.G.Jasnani – DR
Hearing: 19/07/2022Pronounced: 21/07/2022

ORDER PER DR.DIPAK P.RIPOTE, AM: These Nine(09) appeals filed by the Assessee are directed against the common order of ld.Commissioner of Income Tax(Appeals), Pune-10 for the A.Y. 2015-16, dated 07.08.2019, emanating out of order under section 200A of the Income Tax Act, 1961 [in short “the Act”].

1.

These Nine(09) appeals came up for hearing on 19th July, 2022. 2. At the time of hearing, Shri Saurabh Bora, AR appeared on behalf of the assessee. The ld.AR submitted that for all the impugned appeals under consideration i.e. to 1629/PUN/2019, the assessee has already been issued FORM-5 and settled dispute with ITA No’s.1621 to 1629/PUN/2019 for A.Y. 2015-16 Pramod Janardan Shrotri Vs. ACIT, CPC(TDS) (09 Appeals)

Income Tax Department by availing the benefits of Vivad se Visvas Scheme -2020 (VSV-20) from designated authority vide Acknowledgment No.633237361260522 dated 26.05.2022. The assessee requested to withdraw these appeals.

3.

On the other hand the learned Departmental Representative (DR) submits that he has no objection, if all the Nine(09) appeals of the assessee are dismissed as withdrawn.

4.

We have considered the contents of the withdrawal application dated 18.07.2022 filed by the assessee and the submissions of the Ld.DR for the Revenue. Considering the facts that the assessee has already filed application before the prescribed authority and settled the tax liability with the income–tax department under VSV-20 and have received FORM-5 vide Acknowledgement No.633237361260522 dated 26.05.2022 from designated authority, hence, the Nine(09) appeals of the assessee are dismissed as withdrawn.

5.

In the result, Nine(09) appeals filed by the Assessee are stands dismissed as ‘withdrawn’.

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