What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeals due to the assessee's application under the Vivad Se Vishwas Scheme. Subsequently, the assessee requested to withdraw all appeals.

The assessee filed three appeals before the ITAT for assessment years 2006-07, 2007-08, and 2008-09. The appeals were filed beyond the prescribed limitation period.

What were the issues?

The primary issue was the delay in filing the appeals, which was condoned. The subsequent issue was the assessee's request to withdraw the appeals.

M/S. Anant Technocrats Pvt.Ltd… vs ACIT | ITAT Pune 2022

Income Tax Appellate Tribunal, “A” BENCH, PUNE

Before: SHRI R.S. SYAL & SHRI S.S. VISWANETHRA RAVI

Asst. Commissioner of Income Tax, Central Circle-2, Nashik ……प्रत्यथी / Respondent Assessee by : N O N E Revenue by : Shri S.P. Walimbe सुनवाई की तारीख / Date of Hearing : 17-01-2022 घोषणा की तारीख / Date of Pronouncement : 17-01-2022 आदेश / ORDER

These three appeals by the assessee against the common order dated 21-06-2018 passed by the Commissioner of Income Tax (Appeals)-12, Pune [„CIT(A)‟] for assessment years 2006-07, 2007-08 and 2008-09, respectively.

These appeals filed by the assessee on 12-10-2018 against the order passed by the CIT(A) on 21-06-2018. The assessee required to file the appeals before ITAT within 60 days, but, the appeals filed beyond the limitation. We find no petition to condone the day, but, however, taking into circumstances in view of filed of application under Vivad Se Vishwas Scheme, we condone the said delay.

On perusal of the letter filed by the assessee, we note that the assessee wishes to withdraw all the three appeals in view of having filed application under Vivad Se Vishwas Scheme proof of which the Form No. 5 is enclosed before this Tribunal.

Shri S.P. Walimbe, the ld. DR has no objection in case the assessee wishes to withdraw all the three appeals.

In view of the request made by the assessee all the three appeals are dismissed as withdrawn.

Order pronounced in the open court on 17th January, 2022.

Sd/- Sd/- (R.S. Syal) (S.S. Viswanethra Ravi) VICE PRESIDENT JUDICIAL MEMBER ऩुणे / Pune; ददनाांक / Dated : 17th January, 2022. रवव आदेश की प्रनिलऱपप अग्रेपषि / Copy of the Order forwarded to : अऩीऱाथी / The Appellant. 1. प्रत्यथी / The Respondent. 2. 3. The CIT(A)-12, Pune 4. The D.G.I.T. (Inv.), Pune ववभागीय प्रतततनधध, आयकर अऩीऱीय अधधकरण, “ए” बेंच, 5. ऩुणे / DR, ITAT, “A” Bench, Pune. गार्ड फ़ाइऱ / Guard File. 6. //सत्यावऩत प्रतत// True Copy// आदेशानुसार / BY ORDER,

वररष्ठ तनजी सधचव / Sr. Private Secretary आयकर अऩीऱीय अधधकरण ,ऩुणे / ITAT, Pune

M/S. ANANT TECHNOCRATS PVT.LTD,NASHIK vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2, NASHIK

What did the Tribunal hold?

What were the facts?

What were the issues?

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