ASHOK SAHEBRAO CHOURE,AURANGABAD vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE -2, AURANGABAD

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ITA 505/PUN/2019Status: DisposedITAT Pune24 August 2022AY 2015-163 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw the appeal. The appeal was accordingly dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against an order for AY 2015-16. The assessee later sought to withdraw the appeal as the issue was settled under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the assessee can withdraw an appeal if the underlying issue is settled under a tax dispute resolution scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘A’ BENCH, PUNE

Before: SHRI INTURI RAMA RAO & SHRI PARTHA SARATHI CHAUDHURY

For Respondent: Shri Ramnath P. Murkunde

ORDER

PER PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER

1.

This appeal preferred by the assessee emanates from the order of the ld. Commissioner of Income Tax (Appeals) – 2, Aurangabad dated 30-01-2019 for the Assessment Year 2015-16.

2.

Before us, the assessee filed a letter dt. 06-02-2021 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 assessee also filed copy of Form No.3 issued by the Pr. Commissioner of Income Tax – 1, Nasik, ON 29-01-2021.

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.

5.

In the result, the appeal of the assessee is dismissed as withdrawn.

Order pronounced in the open Court on this 24th August 2022.

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