USHA JITENDRA SHAH,KOLHAPUR vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 2, KOLHAPUR

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ITA 240/PUN/2018Status: DisposedITAT Pune14 July 2022AY 2011-123 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 department did not oppose this request.

What were the facts?

The assessee filed an appeal for AY 2011-12. The assessee subsequently sought to withdraw the appeal, citing the Vivad-Se-Vishwas Scheme and a temporary lack of related documents.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal due to participation in the Vivad-Se-Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

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

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

For Respondent: Shri M.G. Jasanani

Assessee by None Revenue by Shri M.G. Jasanani Date of hearing 08-07-2022 Date of pronouncement 14-07-2022 आदेश / ORDER

PER S.S. GODARA, JM :

1.

This assessee‟s appeal for AY 2011-12 arises against the CIT(A)-2, Kolhapur‟s order dated 28-11-2017 passed in case No. Kop/10491/2016-17 involving proceedings under Section 143(3) of the Income Tax Act, 1961, in short „the Act‟.

2.

It emerges at the outset that the assessee has filed a letter dated 06.07.2022 seeking to withdraw the instant appeal as follows:

2 Usha Jitendar Shah “The above both appeals are fixed for hearing with your honor as on 07.07.2022. The appellate had opted for Vivad-Se-Vishwas Scheme for one of the above mentioned year and at present the appellant don’t readily available documents in relation to settlement statement under Vivad-Se-Vishwas Scheme. The appellant promises to place all the documents related with Vivad Se Vishwas in fortnight. In line of these facts, the appellant request your honor to adjourn both the cases on suitable date.”

3.

The department is fair enough in not opposing to the assessee‟s foregoing withdrawal request. Ordered accordingly.

4.

This assessee‟s appeal is dismissed as withdrawn in foregoing terms.

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