PRALHAD NARAYAN KARDILE,AURANGABAD vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 2, AURANGABAD

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ITA 707/PUN/2019Status: HeardITAT Pune03 March 2022AY 2015-163 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 as per the 'Vivad Se Vishwas Scheme'. The appeal was accordingly dismissed as withdrawn.

What were the facts?

The assessee filed an appeal for assessment year 2015-16. The assessee subsequently sought to withdraw the appeal under the 'Vivad Se Vishwas Scheme'.

What were the issues?

Whether the assessee is eligible to withdraw the appeal under the 'Vivad Se Vishwas Scheme' and have it dismissed as withdrawn.

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 “SMC”, PUNE

Before: SHRI R.S. SYAL

For Respondent: Shri Piyush Kumar Singh Yadav

आदेश / ORDER PER R.S.SYAL, VP : This appeal by the assessee is directed against the order passed by the CIT(A)-2, Aurangabad, dated 08-02-2019 in relation to the assessment year 2015-16.

2.

Before me, the assessee has filed a letter dated 21.01.2021 seeking permission to withdraw the appeal under „Vivad Se Vishwas Scheme‟ under The Direct Taxes Vivad Se Vishwas Act, 2020. The relevant contents of such letter reads as under :

1.

I have filed appeal with your good office on 10/01/2018 for A.Y. 2015-16. The appeal in the said matter is pending as on date with your good office. Hon’ble Finance Minister has introduced Direct Tax Vivad Se Vishwas Scheme. I have opted for the said scheme. Accordingly, I have filed Form No.1 & 2 of VSVS on dated 30/05/2020. I have received Certificate in Form No.3 on 19/11/2020. The copy of the same is enclosed for your ready reference. Hence, I request you for withdrawal of the appeal as mentioned above. This letter is being submitted to your good office as it is mandatory to file acknowledgement for withdrawal of appeal along with Form 4 under Vivad Se Vishwas Scheme. I would be grateful if my request is accepted.

3.

On perusal of the above letter and having no objection from the side of ld. DR, I allow the request of assessee to withdraw the appeal.

4.

In the result, the appeal is dismissed as „withdrawn‟.

Order pronounced in the Open Court on 3rd March, 2022.

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