SMT. SANGITA KISHOR DAMKONDWAR,NANDED vs. INCOME-TAX OFFICER, WARD - 3, NANDED

ITA 842/PUN/2018Status: DisposedITAT Pune06 October 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 Revenue did not object to the withdrawal.

What were the facts?

The assessee filed an appeal before the ITAT for Assessment Year 2014-15. Subsequently, the assessee opted for the Direct Tax Vivad Se Vishwas Scheme and received Form 3, indicating resolution of the dispute.

What were the issues?

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

Which sections of the Income-tax Act were involved?

Not Applicable

AI-generated summary — verify with the full judgment below

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

Before: SHRI R.S. SYAL & SHRI S.S. VISWANETHRA RAVI

For Appellant: Shri Abhay Avchat

For Respondent: Shri Sudhendu Das

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

Date 1. Draft dictated on 06-10-2021 Sr.PS 2. Draft placed before author 06-10-2021 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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