M/S. ESDS SOFTWARE SOLUTION PVT.LTD,NASHIK vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 1, NASHIK
What did the Tribunal hold?
The Tribunal permitted the assessee to withdraw the appeal. The appeal was dismissed as withdrawn.
What were the facts?
The assessee wished to withdraw their appeal before the ITAT. This was due to opting for resolution under the Direct Tax Vivad Se Vishwas Act, 2020. A withdrawal application was filed.
What were the issues?
The primary issue was the assessee's request to withdraw the appeal after opting for the Vivad Se Vishwas scheme.
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, “A” BENCH, PUNE
Before: SHRI R.S.SYAL, VP & SHRI PARTHA SARATHI CHAUDHURY, JM
आदेशानुसार / BY ORDER, // True Copy // धनजी सधचव / Private Secretary आयकर अपीलीय अधधकरण, पुणे / ITAT, Pune.
Date 1 Draft dictated on 05.10.2021 Sr.PS/PS 2 Draft placed before author 05.10.2021 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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