SANJAYKUMAR S. TIBREWAL,MALEGAON vs. INCOME-TAX OFFICER, WARD - 2, MALEGAON

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ITA 481/PUN/2019Status: DisposedITAT Pune24 August 2022AY 2015-162 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal granted the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn, with liberty to revive if the Vivad Se Vishwas scheme settlement fails.

What were the facts?

The assessee filed an appeal before the ITAT. The assessee subsequently sought to withdraw the appeal as the dispute was proposed to be settled under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the assessee should be permitted to withdraw the appeal to settle the dispute under the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 5

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCH “A”, PUNE

Before: SHRI INTURI RAMA RAO & SHRI PARTHA SARATHI CHAUDHURY

For Respondent: Shri Arvind Desai
Hearing: 24.08.2022Pronounced: 24.08.2022

ORDER

PER INTURI RAMA RAO, AM:

1.

This is an appeal filed by the assessee directed against the order of ld. Commissioner of Income Tax (Appeals)- 1, Nashik dated 10.01.2019 for the assessment year 2015-16.

2.

When the matter had come up for hearing today, the appellant filed a letter seeking permission to withdraw the appeal as the dispute in this appeal is proposed to be settled under Vivad Se Vishwas Scheme, 2020. 3. On the other hand, the ld. Department Representative had expressed no objection to permit the withdrawal of appeal.

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