ITO, WARD 2(2), NASHIK vs. M/S PAJWANI BUILD TECH PRIVATE LIMITED, MUMBAI

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ITA 2092/PUN/2019Status: DisposedITAT Pune31 May 2022AY 2012-132 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted the assessee's application for settlement under the Vivad Se Vishwas Scheme and the compliance thereof. The Revenue's representative did not dispute these facts.

What were the facts?

The Revenue filed an appeal against the assessee for the Assessment Year 2012-13. The assessee had opted for settlement under the Vivad Se Vishwas Scheme-2020 and submitted the necessary compliance.

What were the issues?

Whether the Revenue's appeal should be dismissed in light of the assessee opting for 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, “B” BENCH,

Before: SHRI R S SYAL & SHRI SATBEER SINGH GODARA

For Respondent: Shri M.G.Jasnani – DR
Hearing: 31/05/2022Pronounced: 31/05/2022

ORDER

PER S.S.Godara, JM:

1.

This Revenue’s appeal for the A.Y. 2012-13 is directed against the Commissioner of Income Tax(Appeals)-2, Nashik’s order, dated 17.10.2019 passed in case no.Nsk/CIT(A)-2/100/2015-16 involving proceedings u/s 143(3) of the Income Tax Act, 1961 in short “the Act”.

This appeal came up for hearing today i.e. 31st May, 2022. None 2. appeared on behalf of the assessee. A perusal of records reveals that the assessee has submitted his application on 25.05.2021 to have opted for settlement under for Vivad Se Vishwas Scheme-2020 followed by his necessary compliance thereunder. He has also enclosed Form-5 issued by the designated authority vide Acknowledgment No.343899030220421 dated 22.04.2021 and requested permission for withdrawal of the present appeal.

A.Y. 2012-13 Pajwani Buildtech Private Limited (R)

3.

Learned Departmental Representative(DR) is fair enough in not disputing all these averments.

4.

This Revenue’s appeal stands dismissed in above terms. Order pronounced in the open Court on 31st May, 2022.

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