SURESH PUKHRAJ BOKADIA,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE -1(1), PUNE

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ITA 546/PUN/2020Status: DisposedITAT Pune13 June 20223 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 appeals. Since the appeals were withdrawn by the assessee, they were dismissed as such.

What were the facts?

The assessee sought to withdraw two appeals filed before the ITAT for assessment years 2009-10 and 2012-13. The withdrawal was requested under the Vivad Se Vishwas Scheme, 2020, as the assessee had availed its benefits.

What were the issues?

Whether the appeals should be dismissed as withdrawn upon the assessee availing the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

The Direct Taxes Vivad Se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCH ‘B’ PUNE

Before: SHRI R.S. SYAL & SHRI PARTHA SARATHI CHAUDHURY

For Respondent: Shri M.G. Jasnani

Assessee by None Revenue by Shri M.G. Jasnani Date of hearing 13-06-2022 Date of pronouncement 13-06-2022 आदेश / ORDER PER R.S. SYAL, VP :

These two appeals by the assessee arise out of separate orders passed by the CIT(A) on 10-08-2020 in relation to the assessment years 2009-10 and 2012-13.

2.

Before us, the ld. AR has filed a letter dated 08-06-2022 seeking permission to withdraw both the appeals under ‘Vivad Se Vishwas Scheme’ under The Direct Taxes Vivad Se Suresh P. Bokadia Vishwas Act, 2020. The relevant contents of such letter reads as under : “With reference to the above and under the instructions from above named assessee, we submit that above referred penalty appeals are fixed for hearing before Your Honours, on 13.06.2022. The assessee has availed benefit of The Direct Tax Vivad Se Vishwas Act, 2020 for both the appeals and has received VSV Form 5 (copies enclosed – both dt. 16.11.2021). Hence, these appeals are required to be treated as withdrawan/dismissed. In view of the above facts, you are hereby requested to kindly do the needful in the matter and oblige.”

3.

On perusal of the above letter and having no objection from the side of ld. DR, we allow the request of ld. AR to withdraw both the appeals.

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