SAI CONSTRUCTION P LTD,PUNE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1(1), PUNE, PUNE

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ITA 539/PUN/2020Status: HeardITAT Pune13 June 2022AY 2014-20153 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw the appeal. Consequently, the appeal filed by the assessee was dismissed as withdrawn.

What were the facts?

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

What were the issues?

Whether an appeal can be withdrawn if the underlying issue has been settled under the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘B’ BENCH, PUNE

For Appellant: Shri M.G. Jasanani

ORDER

PER PARTHA SARATHI CHAUDHURY, JM :

1.

This appeal preferred by the assessee emanates from the order of the ld. Commissioner of Income Tax (Appeals), Pune-11 dated 21-08-2020 for the Assessment Year 2014-15.

2.

Before us, the assessee filed a letter dt. 30-05-2022 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 assessee also filed copy of Form No.3 issued by the Pr. Commissioner of Income Tax (Central), 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.

5.

In the result, the appeal of the assessee is dismissed as withdrawn.

Order pronounced in the open Court on this 13th June 2022

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