AVINASH NIVRUTI BHOSALE,PUNE vs. ACIT, CIRCLE-2, PUNE

ITA 79/PUN/2020Status: DisposedITAT Pune11 November 2021AY 2014-154 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 Tribunal allowed the assessee's request to withdraw the appeal. The appeal was deemed to have been withdrawn as per the provisions of the Vivad Se Vishwas Act, 2020.

What were the facts?

The assessee filed an appeal before the ITAT. The assessee subsequently filed a withdrawal application seeking to withdraw the appeal under the 'Vivad Se Vishwas Scheme'. The revenue had no objection to the withdrawal.

What were the issues?

Whether an appeal pending before the ITAT can be withdrawn under the Vivad Se Vishwas Scheme after a certificate of approval has been issued.

Which sections of the Income-tax Act were involved?

The Direct Taxes Vivad Se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCH, ‘A’ PUNE

Before: SHRI R.S. SYAL & SHRI C.M. GARG

For Respondent: Shri S.P. Walimbe

आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अदिकरण ,पुणे / ITAT, Pune

Date 1. Draft dictated on 12-11-2021 Sr.PS 2. Draft placed before author 12-11-2021 Sr.PS 3. Draft proposed & placed before JM the second member 4. Draft discussed/approved by JM Second Member. 5. Approved Draft comes to the Sr.PS Sr.PS/PS 6. Kept for pronouncement on Sr.PS 7. Date of uploading order Sr.PS 8. File sent to the Bench Clerk Sr.PS 9. Date on which 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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