JAGADISH KRISHNAJI JOSHI,PUNE vs. INCOME TAX OFFICER, WARD 13(2), PUNE

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ITA 1275/PUN/2024Status: DisposedITAT Pune26 December 2024AY 2018-19Bench: SHRI R. K. PANDA (Vice President), SHRI VINAY BHAMORE (Judicial Member)2 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw the appeals. The assessee was granted liberty to revive the appeals if the Principal Commissioner of Income Tax declined to issue the Final Certificate under the Vivad Se Vishwas Scheme.

What were the facts?

The assessee had filed appeals before the ITAT for assessment years 2018-19 and 2019-20. The assessee subsequently opted for the Direct Tax Vivad Se Vishwas Scheme, 2024, and received Form 3 from the specified authority.

What were the issues?

The primary issue was whether the assessee should be allowed to withdraw the appeals due to opting for the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

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

Before: SHRI R. K. PANDA & SHRI VINAY BHAMORE

For Respondent: Shri Ramnath P. Murkunde
Hearing: 24.12.2024Pronounced: 26.12.2024

PER VINAY BHAMORE, JM: These are the appeals filed by the assessee directed against the separate orders dated 14.07.2023 passed by Ld. CIT(A)/NFAC for the assessment years 2018-19 and 2019-20 respectively.

2.

When the matter was called for hearing, Miss Neha Paranjpe appeared virtually and requested before the Bench to permit the assessee to withdraw both the above appeals in the light of the fact that the assessee has already filed Form 1 and 2 on 18.10.2024 under Direct Tax Vivad Se Vishwas Scheme, 2024 and has also received Form 3 from the specified authority. She also draw our attention to the adjournment letter filed on 23.12.2024 wherein along with adjournment request the fact of opting Direct Tax Vivad Se Vishwas Scheme, 2024 was mentioned.

3.

On the other hand, Ld. DR has no objection to permit the assessee to withdraw these appeals.

4.

We are inclined to grant the permission to the appellant herein to withdraw the appeals with the liberty to the appellant to revive the appeals proceedings, in the event of the Pr. Commissioner of Income Tax declining to issue Final Certificate under Direct Tax Vivad Se Vishwas Scheme, 2024 for whatsoever reasons. Accordingly, the appeals stand dismissed as withdrawn.

5.

In the result, both the above captioned appeals filed by the assessee stands dismissed as ‘withdrawn’. Order pronounced on this 26th day of December, 2024. (R. K. PANDA) JUDICIAL MEMBER पुणे / Pune; "दनांक / Dated : 26th December, 2024. Sujeet आदेश क" "ितिलिप अ"ेिषत / Copy of the Order forwarded to : अपीलाथ" / The Appellant.

1.

""यथ" / The Respondent.

2.3.

The Pr. CIT concerned. िवभागीय "ितिनिध, आयकर अपीलीय अिधकरण, “A” ब"च, 4. पुणे / DR, ITAT, “A” Bench, Pune. गाड" फ़ाइल / Guard File. 5. आदेशानुसार / BY ORDER, //// Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.

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