DESAI ELECTRONICS PVT.LTD,PUNE vs. INCOME-TAX OFFICER, WARD - 1 (3), PUNE

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ITA 336/PUN/2019Status: DisposedITAT Pune29 September 2021AY 2013-144 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal permitted the withdrawal of the appeals. The appeals were dismissed as withdrawn by the assessee.

What were the facts?

The assessee filed two appeals for assessment years 2013-14 and 2014-15. The assessee subsequently filed a withdrawal application stating they opted for resolution under the Direct Tax Vivad Se Vishwas Act, 2020.

What were the issues?

Whether the assessee is permitted to withdraw appeals due to 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

For Respondent: Shri S.P Walimbe
Hearing: 29.09.2021Pronounced: 29.09.2021

Heard together (2 matters)

ITA No. 336/PUN/2019
ITA No. 337/PUN/2019

Read from the judgment's own cause title. This page is filed under one of them.

आदेश / ORDER

1.

These two appeals preferred by the common assessee emanates from the different orders of the Ld. CIT(Appeals)-1, Pune dated 20.11.2018 & 22.11.2018 for the assessment years 2013-14 and 2014-15 as per the grounds of appeal on record.

2.

The assessee by filing letter dated 16.08.2021 submitted that he wants to withdraw the appeals in light of the assessee opting for resolution under the provisions enumerated in the Direct Tax Vivad Se Vishwas Act, 2020 („the VSV Act‟) and has filed withdrawal application along with Form-3 in this regard.

3.

The Ld. DR has no objection in case the assessee wishes to withdraw the appeals. Hence, we permit the withdrawal. Appeals of assessee are dismissed being withdrawn.

4.

In the result, appeals of the assessee are dismissed as withdrawn.

Order pronounced on 29th day of September, 2021.

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