SOU. KANTADEVI V.OSWAL,RATNAGIRI vs. ASSISTANT COMMISSIONER OF INCOME-TAX, RATNAGIRI, RATNAGIRI

ITA 2723/PUN/2017Status: DisposedITAT Pune12 November 2021AY 2014-153 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 assessee requested to withdraw the appeal due to opting for the Vivad Se Vishwas scheme. The Tribunal permitted the withdrawal of the appeal.

What were the facts?

The assessee filed an appeal before the ITAT for the assessment year 2014-15. The assessee subsequently opted for resolution under the Direct Tax Vivad Se Vishwas Act, 2020.

What were the issues?

Whether an appeal can be withdrawn by the assessee if they have opted for resolution under the Vivad Se Vishwas Act.

Which sections of the Income-tax Act were involved?

Direct Tax Vivad Se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, PUNE

Before: SHRI R.S.SYAL & SHRI CHANDRA MOHAN GARG

For Respondent: Shri Piyush Kumar Singh Yadav

Hearing: 12.11.2021Pronounced: 12.11.2021

आदेशानुसार / BY ORDER,

// True Copy // धनजी सधचव / Private Secretary आयकर अपीलीय अधधकरण, पुणे / ITAT, Pune.

Date 1 Draft dictated on 12.11.2021 Sr.PS/PS 2 Draft placed before author 12.11.2021 Sr.PS/PS 3 Draft proposed and placed JM/AM before the second Member 4 Draft discussed/approved by AM/JM second Member 5 Approved draft comes to the Sr.PS/PS Sr. PS/PS 6 Kept for pronouncement on Sr.PS/PS 7 Date of uploading of order Sr.PS/PS 8 File sent to Bench Clerk Sr.PS/PS 9 Date on which the file goes to the Head Clerk 10 Date on which file goes to the A.R 11 Date of dispatch of order

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