CHHATRAPATI VIDYALAYA MAJALGAON,MAJALGAON vs. DCIT., CPC-TDS, GHAZIABAD

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ITA 55/PUN/2021Status: DisposedITAT Pune25 February 20224 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, as there was no objection from the Revenue. The appeals were dismissed as withdrawn.

What were the facts?

The assessee filed six appeals before the ITAT. The assessee subsequently filed a withdrawal application stating they had opted for resolution under the Vivad se Vishwas Act, 2020.

What were the issues?

Whether the assessee's appeals can be withdrawn due to opting for resolution under the Vivad se Vishwas Act.

Which sections of the Income-tax Act were involved?

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 S.S. VISWANETHRA RAVI

For Respondent: Shri S.P. Walimbe

Assessee by : None (withdrawal application) Revenue by : Shri S.P. Walimbe Date of hearing : 25-02-2022 Date of pronouncement : 25-02-2022 आदेश / ORDER PER BENCH :

This batch of six appeals by the assessee are directed against the separate orders passed by the CIT(A)-1, Aurangabad on 29-11- 2019 in relation to the assessment years and quarter nos. mentioned above.

2.

Before us, the assessee has filed common letters dated 21-02- 2022 seeking permission to withdraw the appeals (except the appeal particulars. The relevant contents of such letter reads as under : “The appellant Chhatrapati Vidyalaya Majalgaon had filed appeal before your honour has referred above. The appellant has opted for resolution of the said appeal under Vivad se Vishwas Act, 2020. The appellant has received form-3. In view this the appellant wishes to withdrawls the said appeal, applicant submit that the request of withdrawals may kindly be accepted and do the needful, form-3 under VSVS is attached for your reference with form-4 payment details. Details of Appeal number with ITAT and assessment year as follows. Sr.No. Appeal no. Assessment year 1 ITA 50/PUN/2021 AY 2013-14 ”

3.

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

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