LAXMAN N. JAKKA,SOLAPUR vs. INCOME-TAX OFFICER, WARD - 2(3), SOLAPUR

PDF · subscribers
ITA 1948/PUN/2018Status: DisposedITAT Pune12 January 2022AY 2012-134 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 permitted the appellant to withdraw the appeal. The withdrawal was granted with liberty to revive the appeal if tax is not paid or if the scheme application is disapproved by the department.

What were the facts?

The appellant sought to withdraw their appeal before the ITAT. The reason for withdrawal was that the issue in dispute was settled under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

The primary issue was the appellant's request to withdraw the appeal due to settlement under the Vivad Se Vishwas Scheme.

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 Pramod Shingte
For Respondent: Shri M.G. Jasnani

ORDER

PER INTURI RAMA RAO, AM :

1.

This appeal is directed against the order of the learned Commissioner of Income-tax (Appeals)-7, Pune, 03-07-2018 for the assessment year 2012-13.

2.

Before us, the appellant filed a letter dt. 08-01-2022 seeking permission to withdraw the appeal on the ground that the issue involved in this appeal stands settled under the Vivad Se Vishwas Scheme, 2020. The appellant has also filed copy of Form No.3 and Form No. 5 issued by the Pr. Commissioner of Income Tax, Pune – 6, 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 appeal with the liberty to revive the appeal in case of non-payment of tax. However, if the Respondent Department disapproves the application of the assessee filed under Vivad se Vishwas Scheme, the assessee is at liberty to file an application to restore the appeal before this Tribunal as per the provisions of law.

5.

In the result, the appeal of the assessee is dismissed as withdrawn.

Order pronounced in the open Court on this 12th day of January 2022.

Recent GST High Court judgments

Search GST case law →