AJITSINGH MALIKSINGH RAJPAL,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-2, PUNE

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ITA 584/PUN/2020Status: DisposedITAT Pune24 June 2022AY 2008-093 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal considered the withdrawal application and the Revenue's no objection. Since the assessee had settled the tax liability under the Vivad se Vishwas Scheme, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against an order for Assessment Year 2008-09. During the hearing, the assessee submitted that the dispute was settled under the Vivad se Vishwas Scheme, 2020, and requested to withdraw the appeal.

What were the issues?

Whether an appeal can be withdrawn if the dispute has been settled under the Vivad se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A”

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

For Appellant: Shri Suhas Bora – AR
For Respondent: Shri S P Walimbe – DR
Hearing: 23/06/2022Pronounced: 24/06/2022

ORDER

PER DR. DIPAK P. RIPOTE, AM:

1.

This appeal filed by the Assessee is directed against the order of ld.Commissioner of Income-tax(Appeals)-4, Pune, order dated 17.02.2020 for the Assessment Year 2008-09, involving proceedings under section 143(3) r.w.s 147 of the Income Tax Act, 1961.

The appeal came up hearing on 23rd June, 2022. At the time of 2. hearing, Shri Suhas Bora, ld.Authorised Representative of the assessee attended for the hearing. The ld.AR for the assessee has submitted that the assessee has already been issued FORM-3 and settled dispute with Income Tax Department by availing the benefits of Vivad se Visvas Scheme -2020 (VSV-20) from designated

A.Y. 2008-09 Ajitsingh Muliksingh Rajpal (HUF) (A) authority vide Acknowledgment No.274146940250221 dated 25.02.2021. The assessee requested to withdraw this appeal.

3.

On the other hand the learned Departmental Representative (DR) submits that he has no objection, if the appeal of the assessee is dismissed as withdrawn.

4.

We have considered the contents of the withdrawal application 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.274146940250221 dated 25.02.2021 from designated authority. Hence, the appeal of the assessee is dismissed as withdrawn

5.

In the result, the appeal filed by the Assessee stands dismissed as ‘withdrawn’.

Order pronounced in the open Court on 24 June, 2022.

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