M/S. OM CRITICAL CARE AND TRAUMA CENTRE,JALGAON vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CPC -TDS, GAZIABAD

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ITA 597/PUN/2019Status: DisposedITAT Pune10 November 2021AY 2013-144 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 appeals. This was based on the assessee's participation in the Vivad Se Vishwas Scheme and the absence of any objection from the Revenue.

What were the facts?

The assessee sought to withdraw five appeals filed before the ITAT. The appeals were against late fees levied for delayed filing of TDS returns. The assessee had opted for the 'Vivad Se Vishwas Scheme' and received Form No. 3.

What were the issues?

Whether an assessee can withdraw appeals pending before the ITAT after opting for the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 234E

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCH, ‘A’ PUNE – VIRTUAL COURT

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

For Appellant: Shri Abhay Avachat
For Respondent: Shri S.P. Walimbe

आदेश की प्रतितिति अग्रेतिि/Copy of the Order is forwarded to: 1. अपील र्थी / The Appellant; 2. प्रत्यर्थी / The Respondent; 3. The CIT(A)-3, Nashik, 4. The CIT(TDS), Pune 5. DR, ITAT, ‘A’ Bench, Pune 6. ग र्ड फ ईल / Guard file.

आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अदिकरण ,पुणे / ITAT, Pune Date 1. Draft dictated on 10-11-2021 Sr.PS 2. Draft placed before author 10-11-2021 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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