DINESH V.MEHTA,PUNE vs. INCOME-TAX OFFICER, WARD - 9(3), PUNE

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ITA 502/PUN/2018Status: DisposedITAT Pune31 May 2022AY 2014-152 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 noted that the assessee had sought to withdraw the appeal as the issues were settled under the Vivad Se Vishwas Scheme. The Revenue did not dispute this development.

What were the facts?

The assessee filed an appeal against an order passed under section 143(3). The assessee later sought to withdraw the appeal. This was based on the grounds that the issues were settled under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

The primary issue was whether the assessee's appeal could be dismissed as withdrawn due to settlement under the Vivad Se Vishwas Scheme.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 “SMC”, PUNE

Before: SHRI S. S. GODARA

For Respondent: Shri Arvind Desai
Hearing: 25.05.2022Pronounced: 31.05.2022

ORDER

PER S. S. GODARA, JM:

1.

This assessee’s appeal for assessment year 2014-15 arises against the CIT(A)-8, Pune’s order dated 11.12.2017 passed in case no. PN/CIT(A)-8/ITO, Wd.9(3)/633/2017-18/486 involving proceedings u/s 143(3) of the Income Tax Act, 1961; in short the Act. Case called twice. None appears at assessee’s behest.

2.

The assessee seems to have filed a letter dated 25.05.2022 seeking to withdraw the above captioned appeal on the ground that the issues involved in this appeal stand settled under the Vivad Se Vishwas Scheme, 2020. He has submitted copy of Form No.3, issued by the Pr. Commissioner of Income Tax, Pune- 3 as well.

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