DEPUTY COMMISSIONER OF INCOME TAX, PUNE vs. KUMAR BEHARAY RATHI, PUNE

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ITA 432/PUN/2017Status: DisposedITAT Pune14 January 2022AY 2011-124 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 permitted the assessee to withdraw the appeals, with liberty to revive them if tax is not paid under the VSV scheme. The Revenue can also apply to restore the appeals if the VSV application is disapproved.

What were the facts?

The Department filed appeals against the CIT(A)'s order for assessment years 2011-12 and 2012-13. The assessee sought to withdraw these appeals, having filed declarations under the Vivad se Vishwas (VSV) Act.

What were the issues?

Whether the appeals filed by the Department should be dismissed as withdrawn based on the assessee's request under the Vivad se Vishwas Act.

Which sections of the Income-tax Act were involved?

Vivad se Vishwas Act

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, PUNE

Before: SHRI INTURI RAMA RAO, AM & SHRI S.S. VISWANETHRA RAVI, JM

For Appellant: Shri M.G. Jasnani

ORDER PER SHRI S.S. VISWANETHRA RAVI, JM : Both thee appeals by the Department are directed against a consolidated order passed by the CIT(A), Pune-5, Pune dated 21-10- 2016 for assessment years 2011-12 and 2012-13.

2.

Before us, none appeared on behalf of the assessee. However, the assessee-respondent filed a letter dt. 25-9-2011 seeking permission to withdraw both the appeals on the ground that the assessee has filed declarations for dispute resolution under the VSV Act for the years under consideration and enclosed the requisite Form Nos. 3 and 5 issued by the Pr. Commissioner of Income Tax, Pune – 4, Pune.

3.

The ld. DR has no objection in case the assessee wishes to withdraw the appeal.

4.

In view of the request made by the assessee, we permit the assessee to withdraw the aforesaid appeals with the liberty to revive the appeals in case of non-payment of tax. However, if the Department disapproves the application of the assessee filed under Vivad se Vishwas Scheme, the Revenue is at liberty to file an application to restore the appeals before this Tribunal as per the provisions of law.

5.

In the result, both the appeals of the Revenue are dismissed as withdrawn.

Order pronounced in the open Court on this 14th day of January 2022.

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